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    <title>Delay in filing of appeal condoned as Impugned order remained unnoticed on GST portal.</title>
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    <description>The court condoned delay in filing an appeal against an ex parte GST order that remained unnoticed after being uploaded on the GST common portal, accepting the assessee&#039;s explanation as genuine. The rejection for delay was set aside and the appeal restored for adjudication on merits subject to the petitioner making an additional pre deposit; the appellate authority must grant a sufficient opportunity to be heard and decide the appeal in accordance with law.</description>
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      <description>The court condoned delay in filing an appeal against an ex parte GST order that remained unnoticed after being uploaded on the GST common portal, accepting the assessee&#039;s explanation as genuine. The rejection for delay was set aside and the appeal restored for adjudication on merits subject to the petitioner making an additional pre deposit; the appellate authority must grant a sufficient opportunity to be heard and decide the appeal in accordance with law.</description>
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