https://www.taxtmi.com/caselaws?id=776865 HC set aside the impugned order dated 19.11.2024 and remanded the matter to the Appellate Authority for fresh consideration. The court found the Appellate Authority erred in dismissing the appeal for delay and for not accounting for practical difficulties in making the statutory pre-deposit (including non-availability of DRC-03 due to offline issuance); it noted the requisite amount was tendered and challan produced. If the petitioner files a self-certified copy of the impugned order, an application for condonation of delay (if any) and the necessary deposit within one week of receiving this order, the Appellate Authority shall reconsider the appeal in accordance with law. en-us Wed, 06 Aug 2025 00:00:00 +0530 Wed, 20 Aug 2025 08:34:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776865 HC set aside the impugned order dated 19.11.2024 and remanded the matter to the Appellate Authority for fresh consideration. The court found the Appellate Authority erred in dismissing the appeal for delay and for not accounting for practical difficulties in making the statutory pre-deposit (including non-availability of DRC-03 due to offline issuance); it noted the requisite amount was tendered and challan produced. If the petitioner files a self-certified copy of the impugned order, an application for condonation of delay (if any) and the necessary deposit within one week of receiving this order, the Appellate Authority shall reconsider the appeal in accordance with law. Case-Laws GST Wed, 06 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776865