https://www.taxtmi.com/caselaws?id=787056 A 150-day delay in filing a statutory appeal arising from an assessment order was treated as a bona fide procedural lapse attributable to the taxpayer's agent; the appropriate remedial measure is condonation of delay subject to a further pre-deposit. The operative effect: the appeal rejection is set aside on condition that the appellant pays an additional pre-deposit, after which the appellate authority must admit the appeal and decide the matter on merits following opportunity to the appellant. en-us Tue, 17 Feb 2026 00:00:00 +0530 Wed, 25 Feb 2026 07:26:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787056 A 150-day delay in filing a statutory appeal arising from an assessment order was treated as a bona fide procedural lapse attributable to the taxpayer's agent; the appropriate remedial measure is condonation of delay subject to a further pre-deposit. The operative effect: the appeal rejection is set aside on condition that the appellant pays an additional pre-deposit, after which the appellate authority must admit the appeal and decide the matter on merits following opportunity to the appellant. Case-Laws GST Tue, 17 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787056