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    <title>2019 (1) TMI 1347 - ALLAHABAD HIGH COURT</title>
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    <description>Under GST appeal limitation rules, a first appeal had to be filed within three months, with only a further thirty days available for condonation. Once the filing delay exceeded that statutory condonable period, the appellate authority lacked jurisdiction to entertain the condonation request. The appeal in question was filed beyond that limit, so the time-bar objection prevailed and the dismissal of the appeal as barred by limitation was upheld.</description>
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      <link>https://www.taxtmi.com/caselaws?id=374182</link>
      <description>Under GST appeal limitation rules, a first appeal had to be filed within three months, with only a further thirty days available for condonation. Once the filing delay exceeded that statutory condonable period, the appellate authority lacked jurisdiction to entertain the condonation request. The appeal in question was filed beyond that limit, so the time-bar objection prevailed and the dismissal of the appeal as barred by limitation was upheld.</description>
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