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2025 (3) TMI 1470
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....dent : GP For Commercial Tax ORDER The Court made the following Order: The petitioner having suffered an order of assessment, dated 10.02.2023, had filed an appeal before the 1st respondent, on 06.07.2023. This appeal was rejected on the ground of limitation as the appeal should have been filed by 10.05.2023 whereas the appeal had been filed with a delay of 26 days which cannot be condoned as t....