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    <title>2022 (3) TMI 740 - MADRAS HIGH COURT</title>
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    <description>HC set aside the order rejecting a GST registrant&#039;s appeal against registration cancellation due to non-filing of returns. The appeal was initially dismissed for exceeding limitation periods. Following the precedent in Tvl.Suguna Cutpiece Center case, the court found rejection solely on grounds of delay unjustifiable during the Covid-19 pandemic. The matter was remitted back to authorities to decide the appeal on merits, with consideration of the pandemic&#039;s extraordinary circumstances and conditions specified in the precedent case.</description>
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