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    <title>Delay in filing an appeal could be condoned if the appellant is prevented by sufficient cause</title>
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    <description>Condonation of delay in filing a GST appeal is permissible where the appellant proves a sufficient cause; the Appellate Authority for Advance Ruling may extend the appeal period and admit a belated appeal when credible evidence shows prevention from filing within the initial period, enabling the appeal to be heard on merits, whereas unexplained or excessive delay precludes such condonation.</description>
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      <description>Condonation of delay in filing a GST appeal is permissible where the appellant proves a sufficient cause; the Appellate Authority for Advance Ruling may extend the appeal period and admit a belated appeal when credible evidence shows prevention from filing within the initial period, enabling the appeal to be heard on merits, whereas unexplained or excessive delay precludes such condonation.</description>
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