Comment
The court’s decision to allow compliance with the conditions stated in the notification, despite the petitioner’s situation, reflects a balanced approach to ensure fairness in tax appeal matters.
Pleading
Nexus Motors Private Limited contests an appellate order dismissing its appeal due to a five-day delay, citing a strict timeline for filing appeals.
Facts
The appeal was rejected based on a minor delay. However, a recent notification provides a special procedure for filing delayed appeals, offering relief to those unable to meet the prescribed deadline.
Observation
The court acknowledges the statutory timeline for filing appeals and considers the implications of a recent notification offering relief for delayed appeals.
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