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    <title>2023 (5) TMI 171 - CALCUTTA HIGH COURT</title>
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    <description>HC reviewed a tax appeal with a 114-day delay. The court dismissed the initial appeal due to statutory limitation under GST Act but granted the appellant an opportunity to prove government contractor status. The court conditionally remanded the case, requiring the appellant to pay Rs.1 lakh and submit documentation within two weeks to establish the correct tax rate. Failure to comply would result in appeal dismissal and continued bank account attachment.</description>
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      <description>HC reviewed a tax appeal with a 114-day delay. The court dismissed the initial appeal due to statutory limitation under GST Act but granted the appellant an opportunity to prove government contractor status. The court conditionally remanded the case, requiring the appellant to pay Rs.1 lakh and submit documentation within two weeks to establish the correct tax rate. Failure to comply would result in appeal dismissal and continued bank account attachment.</description>
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