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GST - Highlights / Catch Notes

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Condonation of delay in filing appeal - sufficient reasons for ...

GST

June 28, 2023

Condonation of delay in filing appeal - sufficient reasons for delay present or not - delay due to medical treatment of the petitioner - Admittedly, the appeal was filed beyond time, however, in the peculiar set of facts and circumstances, the reason for delay prima facie, appears to be bona fide - Delay in filing of appeal before the Appellate Authority condoned - HC

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