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    <title>2024 (9) TMI 807 - MADRAS HIGH COURT</title>
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    <description>A short, satisfactorily explained delay in filing a GST statutory appeal may be condoned where the delay is limited and the appellant has complied with the pre-deposit requirement. The court found that the absence of relevant staff, coupled with the brief 12-day delay beyond the condonable period, justified relief and made threshold rejection unwarranted. The appellate authority was directed to receive the appeal and decide it on merits, without re-examining limitation if filed within the time granted.</description>
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      <description>A short, satisfactorily explained delay in filing a GST statutory appeal may be condoned where the delay is limited and the appellant has complied with the pre-deposit requirement. The court found that the absence of relevant staff, coupled with the brief 12-day delay beyond the condonable period, justified relief and made threshold rejection unwarranted. The appellate authority was directed to receive the appeal and decide it on merits, without re-examining limitation if filed within the time granted.</description>
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