Condonation of 26-day appeal delay allowed; summary rejection violated Section 75(4) hearing and Section 107(12) reasoned-order duties
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GST
HC allowed condonation of a 26-day delay in filing the appeal, held that the Appellate Authority's summary rejection without affording a hearing violated principles of natural justice and statutory mandates under the Act of 2017 (notably the hearing requirement in Section 75(4) and the duty to pass reasoned orders under Section 107(12)). Th
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