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GST - Highlights / Catch Notes

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Condonation of delay in filing appeal - The petitioner argued ...

GST

March 2, 2024

Condonation of delay in filing appeal - The petitioner argued that due to health issues, specifically septic shock, and subsequent challenges in consulting with the relevant authority, they were unable to file the appeal within the prescribed 90-day period. - The High Court directed the Appellate Authority to accept and address the appeal on its merits, provided it was filed within ten days from the receipt of the court's order.

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