https://www.taxtmi.com/caselaws?id=775443 The HC upheld the appellate authority's rejection of the appeal on limitation grounds but, relying on SC precedent, allowed condonation of delay due to the petitioner's medical condition. The court directed the Joint Commissioner (Appeals) to decide the appeal on merits without considering limitation, ensuring both parties receive a fair hearing. The appeal is to be disposed of expeditiously, preferably within three months. Petition allowed. en-us Thu, 19 Dec 2024 00:00:00 +0530 Fri, 25 Jul 2025 08:28:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775443 The HC upheld the appellate authority's rejection of the appeal on limitation grounds but, relying on SC precedent, allowed condonation of delay due to the petitioner's medical condition. The court directed the Joint Commissioner (Appeals) to decide the appeal on merits without considering limitation, ensuring both parties receive a fair hearing. The appeal is to be disposed of expeditiously, preferably within three months. Petition allowed. Case-Laws GST Thu, 19 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775443