https://www.taxtmi.com/caselaws?id=783899 The dominant issue was whether dismissal of the statutory appeals solely on limitation, in circumstances where the notice process fixed the reply date and personal hearing on the same day (or with only a one-day gap), violated principles of natural justice. The HC held that such scheduling denied a meaningful opportunity of hearing, and that, despite the appellate authority's likely lack of power to condone delay, justice required interference in the peculiar facts. Consequently, the impugned appellate order dismissing the appeals on delay was set aside and the appeals were restored subject to deposit of a specified sum within ten days; the demand order was made subject to the appeals' outcome. en-us Mon, 03 Nov 2025 00:00:00 +0530 Wed, 24 Dec 2025 07:51:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783899 The dominant issue was whether dismissal of the statutory appeals solely on limitation, in circumstances where the notice process fixed the reply date and personal hearing on the same day (or with only a one-day gap), violated principles of natural justice. The HC held that such scheduling denied a meaningful opportunity of hearing, and that, despite the appellate authority's likely lack of power to condone delay, justice required interference in the peculiar facts. Consequently, the impugned appellate order dismissing the appeals on delay was set aside and the appeals were restored subject to deposit of a specified sum within ten days; the demand order was made subject to the appeals' outcome. Case-Laws GST Mon, 03 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783899