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    <title>2025 (6) TMI 332 - CALCUTTA HIGH COURT</title>
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    <description>HC ruled that the appellate authority under GST Act erroneously rejected an appeal on limitation grounds. The court found the two-day delay justified, given the petitioner&#039;s lack of GST portal knowledge. Relying on precedent, the HC held that appellate authorities have discretionary power to condone delays beyond one month if sufficient cause exists. The impugned order was set aside, directing the authority to hear the appeal on merits within eight weeks.</description>
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      <title>2025 (6) TMI 332 - CALCUTTA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=772219</link>
      <description>HC ruled that the appellate authority under GST Act erroneously rejected an appeal on limitation grounds. The court found the two-day delay justified, given the petitioner&#039;s lack of GST portal knowledge. Relying on precedent, the HC held that appellate authorities have discretionary power to condone delays beyond one month if sufficient cause exists. The impugned order was set aside, directing the authority to hear the appeal on merits within eight weeks.</description>
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