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    <title>2022 (4) TMI 120 - MADRAS HIGH COURT</title>
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    <description>The HC dismissed writ petitions challenging GST orders due to significant delay in filing after the January 2021 impugned orders. The petitioner had contested the use of GST DRC-01 notice format instead of manual issuance. Following precedent from a March 2022 order in a similar case, the court granted liberty to file statutory appeals before the Deputy Commissioner (GST Appeals) under Section 107, stipulating that if appeals with mandatory pre-deposit are filed within thirty days of receiving the order copy, the Appellate Authority must consider them on merits.</description>
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      <title>2022 (4) TMI 120 - MADRAS HIGH COURT</title>
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      <description>The HC dismissed writ petitions challenging GST orders due to significant delay in filing after the January 2021 impugned orders. The petitioner had contested the use of GST DRC-01 notice format instead of manual issuance. Following precedent from a March 2022 order in a similar case, the court granted liberty to file statutory appeals before the Deputy Commissioner (GST Appeals) under Section 107, stipulating that if appeals with mandatory pre-deposit are filed within thirty days of receiving the order copy, the Appellate Authority must consider them on merits.</description>
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