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    <title>2025 (6) TMI 518 - MADRAS HIGH COURT</title>
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    <description>Delay of 285 days in filing an appeal against an ex parte summary order was condoned because the explanation that the petitioner was unaware of the order was found genuine. The Court set aside the rejection order on terms, requiring an additional pre-deposit of 5% of the disputed tax, in addition to the 10% already paid, as a condition for restoration of the appeal. The appellate authority was directed to take the appeal on record and decide it on merits after hearing the petitioner.</description>
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      <description>Delay of 285 days in filing an appeal against an ex parte summary order was condoned because the explanation that the petitioner was unaware of the order was found genuine. The Court set aside the rejection order on terms, requiring an additional pre-deposit of 5% of the disputed tax, in addition to the 10% already paid, as a condition for restoration of the appeal. The appellate authority was directed to take the appeal on record and decide it on merits after hearing the petitioner.</description>
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