https://www.taxtmi.com/caselaws?id=785081 Challenge concerned rejection of appeals as time-barred under limitation rules and the effect of a CBIC notification permitting re-filing of appeals by persons whose appeals were earlier dismissed solely for delay. The reasoning emphasised that the notification extended the window for filing fresh appeals and created an option to re-file within the specified period; therefore the appellate authority ought to have considered appeals filed under that notification rather than rejecting them on limitation grounds. The consequence is that the impugned appellate order was set aside and the appeal was restored for fresh consideration. en-us Wed, 07 Jan 2026 00:00:00 +0530 Fri, 16 Jan 2026 08:03:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785081 Challenge concerned rejection of appeals as time-barred under limitation rules and the effect of a CBIC notification permitting re-filing of appeals by persons whose appeals were earlier dismissed solely for delay. The reasoning emphasised that the notification extended the window for filing fresh appeals and created an option to re-file within the specified period; therefore the appellate authority ought to have considered appeals filed under that notification rather than rejecting them on limitation grounds. The consequence is that the impugned appellate order was set aside and the appeal was restored for fresh consideration. Case-Laws GST Wed, 07 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785081