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    <description>An appeal falling within the additional condonable period under Section 107(4) of the Central Goods and Services Tax Act, 2017 should not be rejected solely for want of a formal condonation application. A narrow, pedantic refusal to entertain the appeal on that ground was disapproved, and the dismissal order was quashed with the appeal restored before the appellate authority for decision in accordance with law.</description>
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