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    <title>2023 (9) TMI 632 - BOMBAY HIGH COURT</title>
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    <description>Bombay HC set aside appellate authority&#039;s order rejecting petitioner&#039;s GST appeal on time limitation grounds. The court found the appellate authority failed to properly consider factors like receipt/service of the impugned order when determining limitation. The authority erred by recording findings on merits after concluding the appeal was time-barred. The matter was remanded to Additional Commissioner (Appeals)-II, Mumbai for fresh consideration of the appeal on all counts including limitation, ensuring proper examination of whether the appeal was actually time-barred under the circumstances.</description>
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      <title>2023 (9) TMI 632 - BOMBAY HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=443010</link>
      <description>Bombay HC set aside appellate authority&#039;s order rejecting petitioner&#039;s GST appeal on time limitation grounds. The court found the appellate authority failed to properly consider factors like receipt/service of the impugned order when determining limitation. The authority erred by recording findings on merits after concluding the appeal was time-barred. The matter was remanded to Additional Commissioner (Appeals)-II, Mumbai for fresh consideration of the appeal on all counts including limitation, ensuring proper examination of whether the appeal was actually time-barred under the circumstances.</description>
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      <pubDate>Tue, 12 Sep 2023 00:00:00 +0530</pubDate>
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