https://www.taxtmi.com/caselaws?id=779453 HC allowed the petitioner, despite delay, liberty to file an appeal before the Additional Commissioner (Appeals II), Chennai within 30 days of receipt of this order, provided the petitioner deposits 50% of the disputed tax in cash. If the appeal is filed with the prescribed pre-deposit, the Appellate Authority shall decide the appeal on merits without reference to limitation. If the petitioner fails to comply, the respondent may proceed in accordance with law. Petition disposed. en-us Tue, 16 Sep 2025 00:00:00 +0530 Mon, 06 Oct 2025 09:10:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779453 HC allowed the petitioner, despite delay, liberty to file an appeal before the Additional Commissioner (Appeals II), Chennai within 30 days of receipt of this order, provided the petitioner deposits 50% of the disputed tax in cash. If the appeal is filed with the prescribed pre-deposit, the Appellate Authority shall decide the appeal on merits without reference to limitation. If the petitioner fails to comply, the respondent may proceed in accordance with law. Petition disposed. Case-Laws GST Tue, 16 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779453