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GST - Highlights / Catch Notes

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Condonation of delay in filing appeal - validity of assessment ...

Case Laws     GST

October 31, 2023

Condonation of delay in filing appeal - validity of assessment order - this Court cannot entertain the writ petition under Article 226 of the Constitution of India after limitation for filing an appeal has expired. Therefore, this writ petition is liable to be dismissed. - HC

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