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GST - Highlights / Catch Notes

Home Highlights March 2020 Year 2020 This

Condonation of delay in filing appeal - Time Limitation - To ...

GST

March 23, 2020

Condonation of delay in filing appeal - Time Limitation - To hold that this Appellate Authority could entertain this appeal beyond the extended period under the proviso would render the phrase “not exceeding thirty days” wholly otiose. No principle of interpretation would justify such a result - Delay not condoned - AAAR

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