https://www.taxtmi.com/caselaws?id=777272 An appeal under the GST appellate framework was found time barred because it was filed beyond the condonable period, and the limitation-based dismissal was sustained. At the same time, the Court granted conditional equitable relief in view of the assessee's request for one further opportunity: on deposit of 10% of the disputed tax, the adjudication order was to be treated as a show cause notice, a reply and fresh personal hearing were to be allowed, and the adjudicating authority was directed to redo the adjudication and pass a fresh order on merits within the stipulated time. en-us Thu, 21 Aug 2025 00:00:00 +0530 Thu, 04 Sep 2025 10:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777272 An appeal under the GST appellate framework was found time barred because it was filed beyond the condonable period, and the limitation-based dismissal was sustained. At the same time, the Court granted conditional equitable relief in view of the assessee's request for one further opportunity: on deposit of 10% of the disputed tax, the adjudication order was to be treated as a show cause notice, a reply and fresh personal hearing were to be allowed, and the adjudicating authority was directed to redo the adjudication and pass a fresh order on merits within the stipulated time. Case-Laws GST Thu, 21 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777272