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    <title>Can consistent ill health be a valid reason for the non-filing of the GST Revocation Application? Can High Court Condone the delay in such cases?</title>
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    <description>The High Court treated prolonged, severe ill health and resultant incapacitation of a managing partner, and the co-partner&#039;s attendant inability to timely file a GST revocation appeal, as potentially sufficient cause to consider condonation of delay, and remitted the cancellation matter to the Superintendent for fresh consideration; the firm remains liable for statutory tax dues.</description>
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