https://www.taxtmi.com/caselaws?id=463407 A delayed appeal cannot be refused at the filing counter solely because it is time-barred; if the appellate scheme requires registration, the appeal must be taken on record and the question of condonation of delay decided by the appellate authority in accordance with law. The Telangana HC therefore directed registration of the petitioners' appeal and left limitation for determination by the Commissioner (Appeals), who must then consider the appeal and the delay application on their merits. The ruling confirms that threshold rejection on limitation grounds is impermissible where the appellate forum itself must decide maintainability and condonation. en-us Wed, 20 Dec 2023 00:00:00 +0530 Sun, 31 Aug 2025 14:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463407 A delayed appeal cannot be refused at the filing counter solely because it is time-barred; if the appellate scheme requires registration, the appeal must be taken on record and the question of condonation of delay decided by the appellate authority in accordance with law. The Telangana HC therefore directed registration of the petitioners' appeal and left limitation for determination by the Commissioner (Appeals), who must then consider the appeal and the delay application on their merits. The ruling confirms that threshold rejection on limitation grounds is impermissible where the appellate forum itself must decide maintainability and condonation. Case-Laws Customs Wed, 20 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463407