https://www.taxtmi.com/caselaws?id=784062 A delayed GST appeal was allowed to be restored for hearing on merits after the Court exercised equitable discretion in light of the petitioner's circumstances, including reliance on a tax consultant and senior-citizen status. The Court imposed a condition of paying costs to the High Court Legal Services Committee and producing proof before the appellate authority. On compliance, the appellate authority's delay-based dismissal would cease to operate and the bank account attachment would be lifted; failure to comply would leave the dismissal and attachment in place. en-us Wed, 24 Dec 2025 00:00:00 +0530 Sat, 27 Dec 2025 08:06:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784062 A delayed GST appeal was allowed to be restored for hearing on merits after the Court exercised equitable discretion in light of the petitioner's circumstances, including reliance on a tax consultant and senior-citizen status. The Court imposed a condition of paying costs to the High Court Legal Services Committee and producing proof before the appellate authority. On compliance, the appellate authority's delay-based dismissal would cease to operate and the bank account attachment would be lifted; failure to comply would leave the dismissal and attachment in place. Case-Laws GST Wed, 24 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784062