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    <title>2024 (5) TMI 1185 - CALCUTTA HIGH COURT</title>
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    <description>The HC set aside the Appellate Authority&#039;s decision, which had refused to condone the delay in filing an appeal under the GST Act. The Court found the refusal arbitrary, given the petitioner&#039;s medical reasons. The appeal was restored, and the Appellate Authority was instructed to hear it on its merits, addressing the electronic ledger debit issue. The writ petition was disposed of without costs, and parties were granted access to a certified copy of the order.</description>
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    <pubDate>Thu, 16 May 2024 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=753132</link>
      <description>The HC set aside the Appellate Authority&#039;s decision, which had refused to condone the delay in filing an appeal under the GST Act. The Court found the refusal arbitrary, given the petitioner&#039;s medical reasons. The appeal was restored, and the Appellate Authority was instructed to hear it on its merits, addressing the electronic ledger debit issue. The writ petition was disposed of without costs, and parties were granted access to a certified copy of the order.</description>
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