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    <title>2020 (3) TMI 290 - MADHYA PRADESH HIGH COURT</title>
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    <description>The High Court allowed all the writ petitions, quashing the impugned order rejecting the appeal based on delay in filing return under the GST Act. The Court held that the appellate authority failed to consider crucial grounds raised by the petitioner regarding non-communication of the order and the start of the limitation period. The matter was remanded for fresh consideration without influence from the previous order, ultimately resulting in the allowance and disposal of all writ petitions.</description>
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      <description>The High Court allowed all the writ petitions, quashing the impugned order rejecting the appeal based on delay in filing return under the GST Act. The Court held that the appellate authority failed to consider crucial grounds raised by the petitioner regarding non-communication of the order and the start of the limitation period. The matter was remanded for fresh consideration without influence from the previous order, ultimately resulting in the allowance and disposal of all writ petitions.</description>
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