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    <title>2024 (7) TMI 667 - CALCUTTA HIGH COURT</title>
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    <description>Appellate Authority under West Bengal GST Act mechanically rejected taxpayer&#039;s appeal due to six-day delay. HC found the rejection improper, set aside the order, and remanded the matter back for hearing. Court directed Appellate Authority to consider condonation of delay application and complete proceedings within eight weeks, emphasizing statutory right of appeal and marginal delay explanation.</description>
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      <description>Appellate Authority under West Bengal GST Act mechanically rejected taxpayer&#039;s appeal due to six-day delay. HC found the rejection improper, set aside the order, and remanded the matter back for hearing. Court directed Appellate Authority to consider condonation of delay application and complete proceedings within eight weeks, emphasizing statutory right of appeal and marginal delay explanation.</description>
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