GST Appellate Authority should adopt more liberal approach in matters of condonation of delay

M/s. Shree Udyog Vs Commissioner of State Tax Odisha (Orissa High Court)

The difficulties generally faced by lawyers and litigants in applying for and obtaining certified copies of orders is generally known. Acknowledging this reality, the explanation offered for the delay in furnishing such certified copy ought to have been accepted by the Appellate Authority and the delay in that regard ought to have been condoned. Also the wording of Sec

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