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    <title>2011 (2) TMI 1493 - KARNATAKA HIGH COURT</title>
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    <description>The High Court of Karnataka directed the petitioner to approach the Appellate Tribunal within one month to determine whether the matter falls under Section 6-A or 9(2) of the CST Act, 1956, regarding the rejection of extension of time for filing &#039;F&#039; forms under Section 18-A. The Court emphasized the need for adjudication by the Tribunal on the extension of time for filing &#039;F&#039; forms and the maintainability of the proceedings before the first appellate authority or the appellate Tribunal.</description>
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      <description>The High Court of Karnataka directed the petitioner to approach the Appellate Tribunal within one month to determine whether the matter falls under Section 6-A or 9(2) of the CST Act, 1956, regarding the rejection of extension of time for filing &#039;F&#039; forms under Section 18-A. The Court emphasized the need for adjudication by the Tribunal on the extension of time for filing &#039;F&#039; forms and the maintainability of the proceedings before the first appellate authority or the appellate Tribunal.</description>
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