Dismissal of appeal overruled due to procedural lapses and arbitrary actions.

Case-Laws – GST – Highlights – The HC allowed the writ petition challenging the dismissal of an appeal under Article 226 of the Constitution as time-barred. It held that statutory limitation provisions should be interpreted liberally where genuine hardsh

Dismissal of appeal overruled due to procedural lapses and arbitrary actions.
Case-Laws
GST
The HC allowed the writ petition challenging the dismissal of an appeal under Article 226 of the Constitution as time-barred. It held that statutory limitation provisions should be interpreted liberally where genuine hardships are demonstrated, particularly considering judicial precedents favoring such relief. Despite the appeal being filed beyond the prescribed 30 days from the communication of

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