https://www.taxtmi.com/caselaws?id=789216 A short, non-deliberate delay in filing a statutory appeal should be assessed with a pragmatic, justice-oriented approach, and the appellate remedy should not be defeated by a pedantic refusal to condone delay. Applying that approach, the HC set aside the rejection of the appeal as time-barred and restored the matter for fresh hearing on merits. The Court noted that the appeal had been rejected only for delay and that the Department did not oppose restoration, so the proper course was to revive the appeal rather than shut out adjudication. Other challenges were left open and not examined. en-us Fri, 13 Mar 2026 00:00:00 +0530 Sat, 04 Apr 2026 08:53:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789216 A short, non-deliberate delay in filing a statutory appeal should be assessed with a pragmatic, justice-oriented approach, and the appellate remedy should not be defeated by a pedantic refusal to condone delay. Applying that approach, the HC set aside the rejection of the appeal as time-barred and restored the matter for fresh hearing on merits. The Court noted that the appeal had been rejected only for delay and that the Department did not oppose restoration, so the proper course was to revive the appeal rather than shut out adjudication. Other challenges were left open and not examined. Case-Laws GST Fri, 13 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789216