The ruling in brief
Where departmental appeal challenged condonation of delay by First Appellate Authority and respondent sought abeyance or listing before Special Bench based on parallel taxpayer appeals, request was rejected since instant appeal was by department, not falling under category designated for Special Bench, and abeyance plea was not allowed, though additional submissions were permitted
Provisions considered
Section 109, read with section 111 of Central Goods and Services Tax Act, 2017/Telangana Goods and Services Tax Act, 2017
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