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    <title>2021 (3) TMI 273 - CHHATTISGARH HIGH COURT</title>
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    <description>The High Court upheld the order of the Appellate Authority dismissing the appeal on grounds of limitation under Section 107 of the GST Act, 2017. Citing Supreme Court precedents, the High Court emphasized the importance of adhering to statutory limitation periods and the limited power of Appellate Authorities to condone delays beyond the specified timeframe. The Court found no justification to interfere with the decision and rejected the writ petition accordingly.</description>
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      <description>The High Court upheld the order of the Appellate Authority dismissing the appeal on grounds of limitation under Section 107 of the GST Act, 2017. Citing Supreme Court precedents, the High Court emphasized the importance of adhering to statutory limitation periods and the limited power of Appellate Authorities to condone delays beyond the specified timeframe. The Court found no justification to interfere with the decision and rejected the writ petition accordingly.</description>
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