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    <title>Substantial Justice Over Technicalities in Delay Condonation for VAT and Sales Tax Appeals: Prioritize Fairness Over Procedure.</title>
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    <description>Condonation of delay in filing appeal - When substantial justice and technical considerations are pitted against each other, cause of substantial justice deserves to be preferred for, the other side cannot claim to have vested right in injustice being done because of a non-deliberate delay.</description>
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