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    <title>2024 (1) TMI 567 - MADRAS HIGH COURT</title>
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    <description>HC examined a GST Act case involving Input Tax Credit (ITC) claims and appeal delay. The court condoned the 69-day delay in filing the appeal, finding the petitioner&#039;s reasons reasonable. The HC directed the Appellate Authority to entertain the appeal and dispose of it according to law, quashing the original orders that were passed without providing personal hearing opportunities.</description>
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      <description>HC examined a GST Act case involving Input Tax Credit (ITC) claims and appeal delay. The court condoned the 69-day delay in filing the appeal, finding the petitioner&#039;s reasons reasonable. The HC directed the Appellate Authority to entertain the appeal and dispose of it according to law, quashing the original orders that were passed without providing personal hearing opportunities.</description>
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