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    <title>2014 (6) TMI 91 - GAUHATI HIGH COURT</title>
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    <description>The High Court disagreed with the Tribunal&#039;s decision to dismiss the appeal on the ground of limitation. Emphasizing the need for condonation of delays to ensure justice, the Court held that the delay of 2 months and 19 days was sufficient cause for condonation under Section 5 of the Limitation Act. The Court also ruled that the appeal, signed by a staff member, should not have been dismissed solely on that basis. Consequently, the High Court allowed the writ petition, set aside the impugned order, and directed the parties to appear before the Tribunal for the appeal to be heard on its merits.</description>
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    <pubDate>Mon, 19 May 2014 00:00:00 +0530</pubDate>
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      <title>2014 (6) TMI 91 - GAUHATI HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=248187</link>
      <description>The High Court disagreed with the Tribunal&#039;s decision to dismiss the appeal on the ground of limitation. Emphasizing the need for condonation of delays to ensure justice, the Court held that the delay of 2 months and 19 days was sufficient cause for condonation under Section 5 of the Limitation Act. The Court also ruled that the appeal, signed by a staff member, should not have been dismissed solely on that basis. Consequently, the High Court allowed the writ petition, set aside the impugned order, and directed the parties to appear before the Tribunal for the appeal to be heard on its merits.</description>
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