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    <title>2024 (4) TMI 757 - ORISSA HIGH COURT</title>
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    <description>The HC allowed the appeal challenging the rejection of a GST appeal due to minor delay. The court referenced a Patna HC Division Bench ruling interpreting a 02.11.2023 notification, which suggested flexibility in filing appeals beyond the 31.03.2023 cutoff date. The HC quashed the original order and directed the 1st Appellate Authority to reconsider the appeal in accordance with the notification&#039;s conditions.</description>
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      <description>The HC allowed the appeal challenging the rejection of a GST appeal due to minor delay. The court referenced a Patna HC Division Bench ruling interpreting a 02.11.2023 notification, which suggested flexibility in filing appeals beyond the 31.03.2023 cutoff date. The HC quashed the original order and directed the 1st Appellate Authority to reconsider the appeal in accordance with the notification&#039;s conditions.</description>
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