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    <title>2020 (12) TMI 683 - KARNATAKA HIGH COURT</title>
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    <description>The High Court partially allowed the writ petition challenging the dismissal of the appeal under the Central Goods and Services Tax Act, 2017. The Court set aside the order, restoring the appeal to the Appellate Authority for reconsideration. The petitioner was granted liberty to raise all grounds and directed to appear before the Appellate Authority on a specified date. The Court emphasized the importance of considering the circumstances surrounding the date of communication of the order to prevent a denial of the right to appeal and ensure a fair opportunity for the petitioner to present their case.</description>
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      <description>The High Court partially allowed the writ petition challenging the dismissal of the appeal under the Central Goods and Services Tax Act, 2017. The Court set aside the order, restoring the appeal to the Appellate Authority for reconsideration. The petitioner was granted liberty to raise all grounds and directed to appear before the Appellate Authority on a specified date. The Court emphasized the importance of considering the circumstances surrounding the date of communication of the order to prevent a denial of the right to appeal and ensure a fair opportunity for the petitioner to present their case.</description>
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