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GST - Highlights / Catch Notes

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Condonation of delay in filing an Appeal - Violation of ...

Case Laws     GST

April 6, 2024

Condonation of delay in filing an Appeal - Violation of principles of natural justice - The High Court observed that the appellate authority failed to appropriately apply Supreme Court precedents for condoning the delay. Moreover, deciding the matter on merits without due consideration of relevant judgments was deemed unjustified.

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