https://www.taxtmi.com/caselaws?id=790139 A tax appeal filed beyond limitation was considered capable of condonation where the delay arose from circumstances beyond the appellant's control and refusal to extend time would have prevented merits-based adjudication. The Court followed earlier Division Bench practice of preserving the statutory appellate remedy when strict limitation would cause grave prejudice to the taxpayer. The delay was therefore condoned and the appeal directed to be heard on merits. The assessee's writ relief was limited to restoration of the appellate remedy, while the challenge to the validity of the relevant provision was left for determination in appropriate proceedings. en-us Fri, 27 Mar 2026 00:00:00 +0530 Mon, 20 Apr 2026 08:30:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790139 A tax appeal filed beyond limitation was considered capable of condonation where the delay arose from circumstances beyond the appellant's control and refusal to extend time would have prevented merits-based adjudication. The Court followed earlier Division Bench practice of preserving the statutory appellate remedy when strict limitation would cause grave prejudice to the taxpayer. The delay was therefore condoned and the appeal directed to be heard on merits. The assessee's writ relief was limited to restoration of the appellate remedy, while the challenge to the validity of the relevant provision was left for determination in appropriate proceedings. Case-Laws GST Fri, 27 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790139