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    <title>2019 (4) TMI 1345 - PATNA HIGH COURT</title>
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    <description>The court granted the relief sought by the petitioner regarding the delay in granting registration, allowing access to the Common GST Portal and utilization of input tax credit. The court noted registration had been provided to the petitioner as a casual taxpayer and returns were filed. No penalty was imposed for the delay in registration or return filing, with the court preserving the petitioner&#039;s right to contest any future penalty imposition. The writ petition was disposed of, with the petitioner given liberty to challenge any future actions by the department.</description>
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      <description>The court granted the relief sought by the petitioner regarding the delay in granting registration, allowing access to the Common GST Portal and utilization of input tax credit. The court noted registration had been provided to the petitioner as a casual taxpayer and returns were filed. No penalty was imposed for the delay in registration or return filing, with the court preserving the petitioner&#039;s right to contest any future penalty imposition. The writ petition was disposed of, with the petitioner given liberty to challenge any future actions by the department.</description>
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