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    <title>High Court Can Allow Late Appeals to Prevent Hardship, Injustice Under Writ Jurisdiction for Valid Reasons.</title>
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    <description>Condonation of delay in filing appeal before Commissioner(A) - if an aggrieved person knocks the door of High Court seeking redressal under writ jurisdiction for valid reasons, to obviate extraordinary hardship and injustice such challenge can be entertained even beyond the period of limitation - HC</description>
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