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    <description>Delay of 12 days in filing a GST appeal was condoned after the petitioner explained that the notices and adverse order had been uploaded in a portal column not readily noticed, and the Court accepted that explanation along with the submission regarding payment of the tax liability. The rejection order was set aside, and the appellate authority was directed to take the appeal on record, afford sufficient opportunity, and decide the matter on merits in accordance with law.</description>
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      <description>Delay of 12 days in filing a GST appeal was condoned after the petitioner explained that the notices and adverse order had been uploaded in a portal column not readily noticed, and the Court accepted that explanation along with the submission regarding payment of the tax liability. The rejection order was set aside, and the appellate authority was directed to take the appeal on record, afford sufficient opportunity, and decide the matter on merits in accordance with law.</description>
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