https://www.taxtmi.com/caselaws?id=794817 Delay in filing the appeal was condoned because the appellate authority had rejected it mechanically without independently examining sufficient cause. The Court accepted the explanation regarding non-service of the assessment order and the circumstances stated for the delay, and treated the appeal as a valuable statutory right rather than an ineffective alternative to writ relief. The rejection endorsement was set aside, the delay was condoned on payment of costs, and the appellate authority was directed to hear and decide the appeal on merits in accordance with law. en-us Fri, 03 Jul 2026 00:00:00 +0530 Sat, 11 Jul 2026 08:46:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794817 Delay in filing the appeal was condoned because the appellate authority had rejected it mechanically without independently examining sufficient cause. The Court accepted the explanation regarding non-service of the assessment order and the circumstances stated for the delay, and treated the appeal as a valuable statutory right rather than an ineffective alternative to writ relief. The rejection endorsement was set aside, the delay was condoned on payment of costs, and the appellate authority was directed to hear and decide the appeal on merits in accordance with law. Case-Laws GST Fri, 03 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794817