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    <title>2023 (8) TMI 397 - TRIPURA HIGH COURT</title>
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    <description>HC rejected two tax appeal petitions under Tripura GST Act, 2017 due to significant delay beyond the extended limitation period. Despite petitioners citing medical and COVID-19 related grounds, the court found no merit in the appeals. Appeals were filed on 24th March 2023, approximately nine months after the prescribed deadline, leading to dismissal of writ petitions and emphasizing strict adherence to statutory limitation periods.</description>
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      <description>HC rejected two tax appeal petitions under Tripura GST Act, 2017 due to significant delay beyond the extended limitation period. Despite petitioners citing medical and COVID-19 related grounds, the court found no merit in the appeals. Appeals were filed on 24th March 2023, approximately nine months after the prescribed deadline, leading to dismissal of writ petitions and emphasizing strict adherence to statutory limitation periods.</description>
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