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GST - Highlights / Catch Notes

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Condonation of delay of 59 days in filing appeal before the ...

November 25, 2023

Case Laws     GST     HC

Condonation of delay of 59 days in filing appeal before the Appellate Authority - there is no dispute that appeal is filed after expiry of 60+30 days. - The period prescribed under Section 107 cannot be condoned under Article 226 of the Constitution of India. - HC

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