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    <title>2026 (5) TMI 353 - KARNATAKA HIGH COURT</title>
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    <description>Delay in filing a GST appeal may be condoned where the appeal was dismissed solely on limitation and the explanation for late filing is accepted. The writ court exercised Article 226 jurisdiction to interfere with the dismissal order, relying on the petitioner&#039;s stated lack of knowledge of the original order and the approach adopted in similar cases. The dismissal was quashed, the delay was condoned, and the appeal was restored to the appellate authority for disposal on merits.</description>
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      <description>Delay in filing a GST appeal may be condoned where the appeal was dismissed solely on limitation and the explanation for late filing is accepted. The writ court exercised Article 226 jurisdiction to interfere with the dismissal order, relying on the petitioner&#039;s stated lack of knowledge of the original order and the approach adopted in similar cases. The dismissal was quashed, the delay was condoned, and the appeal was restored to the appellate authority for disposal on merits.</description>
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