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    <title>2024 (1) TMI 880 - PUNJAB AND HARYANA HIGH COURT</title>
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    <description>The HC allowed the condonation of a 58-day delay in filing an appeal and permitted the case to proceed. The court found that the Tribunal erred in dismissing the appeals on technical grounds, emphasizing that the appellant had a rightful remedy under Section 62(1)(c) of the Punjab Value Added Tax Act, 2005. The HC held that the Tribunal&#039;s dismissal was premature and remanded the matter for a consolidated consideration of the appeals on their merits.</description>
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      <description>The HC allowed the condonation of a 58-day delay in filing an appeal and permitted the case to proceed. The court found that the Tribunal erred in dismissing the appeals on technical grounds, emphasizing that the appellant had a rightful remedy under Section 62(1)(c) of the Punjab Value Added Tax Act, 2005. The HC held that the Tribunal&#039;s dismissal was premature and remanded the matter for a consolidated consideration of the appeals on their merits.</description>
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