Court Overturns Dismissal Due to Unjust Delay; Highlights Need for Fair Consideration of Extenuating Circumstances.
Case-Laws
GST
The High Court allowed the writ petition, quashing the impugned order dated February 27, 2024. The Court held that the delay in filing the appeal by the petitioner was due to circumstances beyond their control. The rigid approach adopted by the Appellate Authority in dismissing the appeal solely on timing considerations without considering the genuine extenua
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