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    <title>2025 (11) TMI 975 - DELHI HIGH COURT</title>
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    <description>HC condoned a 652-day delay in filing the statutory appeal and restored the public body&#039;s appeal to the original CESTAT number for adjudication on merits, subject to payment of costs. While noting precedent that delay requires valid justification and that the CESTAT order was not without legal basis, HC considered the public body&#039;s voluntary declaration and held it entitled to be heard, therefore directing restoration and condonation of delay for hearing on merits.</description>
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      <link>https://www.taxtmi.com/caselaws?id=781507</link>
      <description>HC condoned a 652-day delay in filing the statutory appeal and restored the public body&#039;s appeal to the original CESTAT number for adjudication on merits, subject to payment of costs. While noting precedent that delay requires valid justification and that the CESTAT order was not without legal basis, HC considered the public body&#039;s voluntary declaration and held it entitled to be heard, therefore directing restoration and condonation of delay for hearing on merits.</description>
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