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    <description>An appellate rejection of a GST appeal as time-barred was set aside because the authority did not consider G.O.Ms.No.551 dated 16.11.2023, which extended the limitation period for appeals against covered orders passed before 31.03.2023 under Sections 73 and 74. The court held that limitation had to be computed in the light of that Government Order before an appeal could be rejected as barred by time. The matter was remanded to the appellate authority for fresh consideration of delay and limitation under the extended period.</description>
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      <description>An appellate rejection of a GST appeal as time-barred was set aside because the authority did not consider G.O.Ms.No.551 dated 16.11.2023, which extended the limitation period for appeals against covered orders passed before 31.03.2023 under Sections 73 and 74. The court held that limitation had to be computed in the light of that Government Order before an appeal could be rejected as barred by time. The matter was remanded to the appellate authority for fresh consideration of delay and limitation under the extended period.</description>
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