https://www.taxtmi.com/caselaws?id=790077 An appellate rejection of an assessee's appeal as time-barred, made without granting a hearing, was held unsustainable and the matter was remitted for fresh consideration in accordance with law after hearing. The court also indicated that any constitutional challenge to the relevant GST provisions need not be examined at that stage and may be raised after the appellate remedy is exhausted, if still aggrieved. Pending disposal of the remanded appeal, the order-in-original was directed to remain stayed, subject to the statutory pre-deposit having been made, so that coercive recovery would remain suspended during the fresh appellate process. en-us Mon, 30 Mar 2026 00:00:00 +0530 Sat, 18 Apr 2026 08:22:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790077 An appellate rejection of an assessee's appeal as time-barred, made without granting a hearing, was held unsustainable and the matter was remitted for fresh consideration in accordance with law after hearing. The court also indicated that any constitutional challenge to the relevant GST provisions need not be examined at that stage and may be raised after the appellate remedy is exhausted, if still aggrieved. Pending disposal of the remanded appeal, the order-in-original was directed to remain stayed, subject to the statutory pre-deposit having been made, so that coercive recovery would remain suspended during the fresh appellate process. Case-Laws GST Mon, 30 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790077