https://www.taxtmi.com/caselaws?id=784880 Whether the appeal was barred by delay: HC applied its prior interlocutory ruling granting a 45-day window for institution of appeals; since the present appeal was filed within that window, the rejection for delay was unwarranted. Reasoning: inadvertent failure to cite the Court's earlier decision could not prejudice the appellant where the filing fell within the authorized period. Outcome: the HC set aside the impugned rejection order and remanded the matter to the appellate authority for fresh consideration in accordance with law. en-us Fri, 09 Jan 2026 00:00:00 +0530 Tue, 13 Jan 2026 08:29:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784880 Whether the appeal was barred by delay: HC applied its prior interlocutory ruling granting a 45-day window for institution of appeals; since the present appeal was filed within that window, the rejection for delay was unwarranted. Reasoning: inadvertent failure to cite the Court's earlier decision could not prejudice the appellant where the filing fell within the authorized period. Outcome: the HC set aside the impugned rejection order and remanded the matter to the appellate authority for fresh consideration in accordance with law. Case-Laws GST Fri, 09 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784880