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    <title>2024 (2) TMI 61 - TRIPURA HIGH COURT</title>
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    <description>The Tripura SGST notification dated 4 November 2023 extends the time for specified taxable persons to file GST appeals notwithstanding prior rejection or delay, but only on compliance with the prescribed conditions, including payment of admitted dues and the required pre-deposit from the Electronic Cash Ledger. The High Court permitted withdrawal of the writ petition and granted liberty to pursue the statutory appeal under the notification by the notified cut-off date of 31 January 2024. It also recorded that, once the appeal is filed after compliance, the appellate authority should endeavour to decide it expeditiously.</description>
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      <link>https://www.taxtmi.com/caselaws?id=448910</link>
      <description>The Tripura SGST notification dated 4 November 2023 extends the time for specified taxable persons to file GST appeals notwithstanding prior rejection or delay, but only on compliance with the prescribed conditions, including payment of admitted dues and the required pre-deposit from the Electronic Cash Ledger. The High Court permitted withdrawal of the writ petition and granted liberty to pursue the statutory appeal under the notification by the notified cut-off date of 31 January 2024. It also recorded that, once the appeal is filed after compliance, the appellate authority should endeavour to decide it expeditiously.</description>
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