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    <description>Delay in filing a statutory appeal under the CGST Act beyond the prescribed period and the further condonable period was condoned on account of the appellant&#039;s asserted medical condition and advised bed rest. The factual issues raised in the appeal supported granting a further opportunity to pursue the statutory remedy. The dismissed appeal was restored to the Appellate Authority for adjudication on merits after adequate hearing in accordance with law.</description>
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