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GST - Highlights / Catch Notes

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Condonation of delay in filing the appeal and non-payment of fee ...

GST

March 18, 2024

Condonation of delay in filing the appeal and non-payment of fee towards filing of appeal - delay of 920 days - The case revolved around an appeal filed against a ruling by the Authority for Advance Ruling regarding the exemption of a specific service under GST laws. However, the appeal was dismissed by the Appellate Authority primarily due to a significant delay in filing the appeal, which exceeded the statutory limit for condonation.

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