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    <title>2021 (3) TMI 491 - MADRAS HIGH COURT</title>
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    <description>The HC addressed the challenge against the cancellation of registration under the Tamil Nadu GST Act, 2017. The petitioner&#039;s appeal was initially dismissed due to an eight-month delay. However, considering the SC&#039;s extension of limitation periods during the COVID-19 pandemic, the petitioner was permitted to re-present the appeal within two weeks, bypassing the limitation period. The Writ Petitions were disposed of without costs, ensuring the appeal is heard on merits, reflecting the pandemic&#039;s impact on legal timelines.</description>
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      <description>The HC addressed the challenge against the cancellation of registration under the Tamil Nadu GST Act, 2017. The petitioner&#039;s appeal was initially dismissed due to an eight-month delay. However, considering the SC&#039;s extension of limitation periods during the COVID-19 pandemic, the petitioner was permitted to re-present the appeal within two weeks, bypassing the limitation period. The Writ Petitions were disposed of without costs, ensuring the appeal is heard on merits, reflecting the pandemic&#039;s impact on legal timelines.</description>
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