https://www.taxtmi.com/caselaws?id=789863 The writ petition was disposed of by setting aside the appellate order that had rejected the appeal as time-barred and remanding the matter for fresh consideration on merits. The Court noted that the petition had been entertained when the appellate tribunal was not functional and had remained pending for a long period, and that the appellate authority was better placed to examine the factual issues on the available record. Without entering into the merits, the Court directed the appellate authority to decide the appeal expeditiously in accordance with law. en-us Wed, 08 Apr 2026 00:00:00 +0530 Wed, 15 Apr 2026 09:05:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789863 The writ petition was disposed of by setting aside the appellate order that had rejected the appeal as time-barred and remanding the matter for fresh consideration on merits. The Court noted that the petition had been entertained when the appellate tribunal was not functional and had remained pending for a long period, and that the appellate authority was better placed to examine the factual issues on the available record. Without entering into the merits, the Court directed the appellate authority to decide the appeal expeditiously in accordance with law. Case-Laws GST Wed, 08 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789863