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    <title>An appeal can be filed beyond limitation period</title>
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    <description>The court considered whether a GST appeal filed after the limitation period may be entertained where the appellant made the required pre-deposit and delay resulted from the accountant&#039;s oversight. The court found the appellant&#039;s conduct showed bona fide compliance with the pre-deposit requirement and that this, together with potential merits, justified condonation of delay; the appellate authority&#039;s rejection was set aside subject to a costs payment to the tax authorities.</description>
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      <title>An appeal can be filed beyond limitation period</title>
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      <description>The court considered whether a GST appeal filed after the limitation period may be entertained where the appellant made the required pre-deposit and delay resulted from the accountant&#039;s oversight. The court found the appellant&#039;s conduct showed bona fide compliance with the pre-deposit requirement and that this, together with potential merits, justified condonation of delay; the appellate authority&#039;s rejection was set aside subject to a costs payment to the tax authorities.</description>
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      <pubDate>Mon, 23 Sep 2024 10:29:45 +0530</pubDate>
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