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    <title>2023 (4) TMI 306 - TELANGANA HIGH COURT</title>
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    <description>SC quashed the order cancelling GST registration of a municipal body, finding the appeal dismissal due to limitation period problematic. The court remanded the matter to the Superintendent of Central Tax to reconsider the case, allowing the petitioner to submit returns and ensuring a fair opportunity to address the registration cancellation without expressing opinion on merits.</description>
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      <description>SC quashed the order cancelling GST registration of a municipal body, finding the appeal dismissal due to limitation period problematic. The court remanded the matter to the Superintendent of Central Tax to reconsider the case, allowing the petitioner to submit returns and ensuring a fair opportunity to address the registration cancellation without expressing opinion on merits.</description>
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