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    <title>2018 (7) TMI 754 - CALCUTTA HIGH COURT</title>
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    <description>GST authorities were directed to examine a request for extension of time and permanent registration in a pragmatic, practical and sympathetic manner where the applicant claimed delay caused by circumstances beyond its control. The Court noted the new operation of the GST enactments and the difficulties said to have arisen from those conditions, and required the competent State and Central authorities to decide the request in accordance with law under the respective GST regimes. No substantive entitlement to registration was adjudicated; the matter was left to administrative consideration.</description>
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