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    <title>2020 (3) TMI 911 - GUJARAT HIGH COURT</title>
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    <description>The Court allowed the condonation of a 412-day delay in filing a Letters Patent Appeal. The Tax Appeal, initially dismissed for non-prosecution, was restored after the Court accepted the explanation provided by the department regarding the delay. The Court found the delay unintentional due to miscommunication and the resignation of the original advocate. Consequently, the Tax Appeal was restored for further proceedings before the appropriate Court, granting the relief sought by the applicant.</description>
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      <link>https://www.taxtmi.com/caselaws?id=393767</link>
      <description>The Court allowed the condonation of a 412-day delay in filing a Letters Patent Appeal. The Tax Appeal, initially dismissed for non-prosecution, was restored after the Court accepted the explanation provided by the department regarding the delay. The Court found the delay unintentional due to miscommunication and the resignation of the original advocate. Consequently, the Tax Appeal was restored for further proceedings before the appropriate Court, granting the relief sought by the applicant.</description>
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