https://www.taxtmi.com/caselaws?id=781365 The HC found the dismissal of the appeal for delay (> four months) unsustainable because the Appellate Authority failed to consider a Division Bench judgment of this Court. The impugned order was set aside and the matter remanded to the Appellate Authority to reconsider the delay and merits in light of that Division Bench decision. The petition was allowed by way of remand. en-us Tue, 04 Nov 2025 00:00:00 +0530 Fri, 14 Nov 2025 09:44:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781365 The HC found the dismissal of the appeal for delay (> four months) unsustainable because the Appellate Authority failed to consider a Division Bench judgment of this Court. The impugned order was set aside and the matter remanded to the Appellate Authority to reconsider the delay and merits in light of that Division Bench decision. The petition was allowed by way of remand. Case-Laws GST Tue, 04 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781365