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    <title>2025 (8) TMI 1449 - CALCUTTA HIGH COURT</title>
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    <description>HC dismissed writ relief and disposed petition, finding an inordinate 222-day delay in filing the statutory appeal under the GST law and that the appellate authority reasonably rejected the explanation. Noting the statutory remedy and absence of the appellate tribunal, the Court declined to decide merits but directed that, if the appellant deposits an additional 10% of the tax in dispute within four weeks (over amounts already paid), the appellate authority shall admit and decide the appeal on merits after hearing in accordance with law.</description>
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      <description>HC dismissed writ relief and disposed petition, finding an inordinate 222-day delay in filing the statutory appeal under the GST law and that the appellate authority reasonably rejected the explanation. Noting the statutory remedy and absence of the appellate tribunal, the Court declined to decide merits but directed that, if the appellant deposits an additional 10% of the tax in dispute within four weeks (over amounts already paid), the appellate authority shall admit and decide the appeal on merits after hearing in accordance with law.</description>
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