https://www.taxtmi.com/caselaws?id=791426 The appellate authority could not reject the GST appeal as time-barred after a prior remand directing a de novo decision with a reasoned speaking order and due hearing, because that direction necessarily required merits-based adjudication. The subsequent limitation-based rejection was inconsistent with the remand and defeated its purpose. The High Court set aside the impugned orders and directed the appellate authority to hear the appeal afresh, ignore the delay in filing, and decide the matter on merits after affording due opportunity to all stakeholders. en-us Tue, 05 May 2026 00:00:00 +0530 Mon, 11 May 2026 09:50:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791426 The appellate authority could not reject the GST appeal as time-barred after a prior remand directing a de novo decision with a reasoned speaking order and due hearing, because that direction necessarily required merits-based adjudication. The subsequent limitation-based rejection was inconsistent with the remand and defeated its purpose. The High Court set aside the impugned orders and directed the appellate authority to hear the appeal afresh, ignore the delay in filing, and decide the matter on merits after affording due opportunity to all stakeholders. Case-Laws GST Tue, 05 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791426