https://www.taxtmi.com/caselaws?id=790853 A writ challenge concerning delayed filing of an appeal was allowed to proceed on merits because a pre-deposit had already been made and an additional deposit was directed within a stipulated time. The delay was treated as capable of being condoned subject to compliance with the deposit condition, so limitation did not operate as an absolute bar. The dispute over alleged excess or short availment of Input Tax Credit and related payments was not finally decided, because the Court found that the rival claims required fresh factual verification. The matter was therefore remitted to the appellate authority for reconsideration after hearing the petitioner. en-us Thu, 09 Apr 2026 00:00:00 +0530 Fri, 01 May 2026 10:14:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790853 A writ challenge concerning delayed filing of an appeal was allowed to proceed on merits because a pre-deposit had already been made and an additional deposit was directed within a stipulated time. The delay was treated as capable of being condoned subject to compliance with the deposit condition, so limitation did not operate as an absolute bar. The dispute over alleged excess or short availment of Input Tax Credit and related payments was not finally decided, because the Court found that the rival claims required fresh factual verification. The matter was therefore remitted to the appellate authority for reconsideration after hearing the petitioner. Case-Laws GST Thu, 09 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790853