https://www.taxtmi.com/caselaws?id=793559 Delay in filing a GST statutory appeal should be condoned where sufficient cause is shown and the mandatory pre-deposit under Section 107(6) has been made, because a purely technical view of limitation should not defeat the appellate remedy. The appellate authority was required to admit and hear the appeal on merits. Recovery or garnishee action was treated as inconsistent with the statutory scheme once the pre-deposit requirement had been satisfied and the appeal was to be entertained, and such measures were directed to remain operative only until disposal of the appeal. en-us Thu, 11 Jun 2026 00:00:00 +0530 Thu, 18 Jun 2026 08:45:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793559 Delay in filing a GST statutory appeal should be condoned where sufficient cause is shown and the mandatory pre-deposit under Section 107(6) has been made, because a purely technical view of limitation should not defeat the appellate remedy. The appellate authority was required to admit and hear the appeal on merits. Recovery or garnishee action was treated as inconsistent with the statutory scheme once the pre-deposit requirement had been satisfied and the appeal was to be entertained, and such measures were directed to remain operative only until disposal of the appeal. Case-Laws GST Thu, 11 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793559