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    <title>2020 (9) TMI 427 - GUJARAT HIGH COURT</title>
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    <description>The court quashed the order rejecting the appeal on the ground of limitation, condoned the delay in manual filing, and remanded the matter for fresh consideration. The court highlighted the technical and procedural challenges faced by the petitioner and emphasized that clarity in provisions and technical issues should not penalize the petitioner.</description>
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