https://www.taxtmi.com/caselaws?id=795293 Uploading a show-cause notice only under an incorrect portal tab can prevent an effective response and breach principles of natural justice. Where the financial year in the appellate order differs from that in recovery and garnishee proceedings, the discrepancy is material. A sufficiently explained delay in filing a statutory appeal requires consideration so that the appeal may be decided on merits. Once the prescribed pre-deposit has been made, no further deposit is required for expeditious hearing. The limitation-based dismissal was quashed and the appeal was to be entertained and decided according to law. en-us Thu, 16 Jul 2026 00:00:00 +0530 Mon, 20 Jul 2026 09:37:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795293 Uploading a show-cause notice only under an incorrect portal tab can prevent an effective response and breach principles of natural justice. Where the financial year in the appellate order differs from that in recovery and garnishee proceedings, the discrepancy is material. A sufficiently explained delay in filing a statutory appeal requires consideration so that the appeal may be decided on merits. Once the prescribed pre-deposit has been made, no further deposit is required for expeditious hearing. The limitation-based dismissal was quashed and the appeal was to be entertained and decided according to law. Case-Laws GST Thu, 16 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795293