https://www.taxtmi.com/caselaws?id=772137 The appellate authority should not reject a statutory appeal where the delay is within the condonable period and the matter requires consideration on merits. On the facts stated, a 22-day delay was held to be condonable, and the authority ought to have taken a lenient view and numbered the appeal. The impugned rejection was set aside, and the appellate authority was directed to register the appeal and decide it on merits in accordance with law. en-us Mon, 28 Apr 2025 00:00:00 +0530 Mon, 02 Jun 2025 16:42:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772137 The appellate authority should not reject a statutory appeal where the delay is within the condonable period and the matter requires consideration on merits. On the facts stated, a 22-day delay was held to be condonable, and the authority ought to have taken a lenient view and numbered the appeal. The impugned rejection was set aside, and the appellate authority was directed to register the appeal and decide it on merits in accordance with law. Case-Laws GST Mon, 28 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772137