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    <title>2025 (4) TMI 1328 - CESTAT NEW DELHI</title>
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    <description>CESTAT New Delhi dismissed the appeal after rejecting applications for condonation of 149-day delay in filing. The appellant claimed delay occurred because the order was delivered to their consultant who failed to inform them. However, the Tribunal found this untenable as the appellant had given written acknowledgement on their letterhead for receiving the order on 30.06.2023. The appellant&#039;s arguments regarding non-service of show cause notice, payment of tax demand under GST law, and merits of the case were deemed irrelevant to the delay issue. The Tribunal concluded insufficient justification was provided for the delay.</description>
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    <pubDate>Wed, 16 Apr 2025 00:00:00 +0530</pubDate>
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      <title>2025 (4) TMI 1328 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=769414</link>
      <description>CESTAT New Delhi dismissed the appeal after rejecting applications for condonation of 149-day delay in filing. The appellant claimed delay occurred because the order was delivered to their consultant who failed to inform them. However, the Tribunal found this untenable as the appellant had given written acknowledgement on their letterhead for receiving the order on 30.06.2023. The appellant&#039;s arguments regarding non-service of show cause notice, payment of tax demand under GST law, and merits of the case were deemed irrelevant to the delay issue. The Tribunal concluded insufficient justification was provided for the delay.</description>
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      <pubDate>Wed, 16 Apr 2025 00:00:00 +0530</pubDate>
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