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    <description>An appellate order dismissing a GST appeal for non-appearance, while also recording merits findings, may be reconsidered where the assessee demonstrates bona fide inability to attend and sufficient cause for another opportunity. The note states that the assessee&#039;s appeal against an adjudication order under Section 74(9) was set aside and remitted to the Appellate Authority for fresh consideration in accordance with law, allowing the assessee to contest the matter.</description>
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      <description>An appellate order dismissing a GST appeal for non-appearance, while also recording merits findings, may be reconsidered where the assessee demonstrates bona fide inability to attend and sufficient cause for another opportunity. The note states that the assessee&#039;s appeal against an adjudication order under Section 74(9) was set aside and remitted to the Appellate Authority for fresh consideration in accordance with law, allowing the assessee to contest the matter.</description>
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