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    <title>2025 (11) TMI 1634 - CALCUTTA HIGH COURT</title>
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    <description>HC set aside the dismissal of the petitioner&#039;s GST appeal as time-barred, holding that the delay was attributable to confusion on the GST portal, where the adjudication order was uploaded under the &quot;View Additional Notices and Orders&quot; tab rather than the main &quot;View Notices and Orders&quot; tab. Relying on earlier coordinate bench decisions that had condoned similar delays, HC directed that the petitioners receive identical treatment. The matter was remanded to the Appellate Authority to decide the appeal on merits, subject to the petitioners depositing Rs. 15,000 with the HC Legal Services Committee within two weeks.</description>
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    <pubDate>Wed, 19 Nov 2025 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=782166</link>
      <description>HC set aside the dismissal of the petitioner&#039;s GST appeal as time-barred, holding that the delay was attributable to confusion on the GST portal, where the adjudication order was uploaded under the &quot;View Additional Notices and Orders&quot; tab rather than the main &quot;View Notices and Orders&quot; tab. Relying on earlier coordinate bench decisions that had condoned similar delays, HC directed that the petitioners receive identical treatment. The matter was remanded to the Appellate Authority to decide the appeal on merits, subject to the petitioners depositing Rs. 15,000 with the HC Legal Services Committee within two weeks.</description>
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