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    <title>2022 (6) TMI 300 - DELHI HIGH COURT</title>
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    <description>The court condoned the delay in filing the appeal and emphasized fairness in adjudication, criticizing the Tribunal for not allowing the appellant to establish whether the transactions were interstate sales. The court remanded the matter for a de novo hearing, directing the Tribunal to provide the appellant with an opportunity to prove the nature of the transactions and to allow the submission of additional documents if necessary.</description>
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      <link>https://www.taxtmi.com/caselaws?id=423459</link>
      <description>The court condoned the delay in filing the appeal and emphasized fairness in adjudication, criticizing the Tribunal for not allowing the appellant to establish whether the transactions were interstate sales. The court remanded the matter for a de novo hearing, directing the Tribunal to provide the appellant with an opportunity to prove the nature of the transactions and to allow the submission of additional documents if necessary.</description>
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