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2018 (9) TMI 1416

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....ngh Raghuvanshi ORDER The appeal is reported to be beyond time by 12 days. Sri Atul Gupta, learned counsel, proposes to put in appearance on behalf of the respondent. The aforesaid delay has been occasioned as per the averments in the Delay Condonation Application on account of the transition period for switching over from the old system to the G.S.T. system. We fail to understand t....