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    <title>2026 (7) TMI 1665 - RAJASTHAN HIGH COURT</title>
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    <description>Delay in filing a statutory GST appeal may be condoned in writ jurisdiction where dismissal on limitation has prevented any merits determination. The notes state that, in the particular circumstances and without respondent objection to remand, Article 226 jurisdiction was exercised to restore the statutory remedy in the interests of justice. The delay was condoned without examining the underlying tax dispute, and the appeal was restored to the Appellate Authority for a fresh decision on merits.</description>
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      <description>Delay in filing a statutory GST appeal may be condoned in writ jurisdiction where dismissal on limitation has prevented any merits determination. The notes state that, in the particular circumstances and without respondent objection to remand, Article 226 jurisdiction was exercised to restore the statutory remedy in the interests of justice. The delay was condoned without examining the underlying tax dispute, and the appeal was restored to the Appellate Authority for a fresh decision on merits.</description>
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