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    <title>2024 (3) TMI 160 - MADRAS HIGH COURT</title>
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    <description>HC allowed petitioner&#039;s challenge to appellate order rejecting GST registration appeal. Despite 132-day delay in filing, Court found substantial compliance with tax obligations and directed appellate authority to reconsider appeal on merits within 60 days, providing petitioner reasonable opportunity to present case without imposing costs.</description>
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      <description>HC allowed petitioner&#039;s challenge to appellate order rejecting GST registration appeal. Despite 132-day delay in filing, Court found substantial compliance with tax obligations and directed appellate authority to reconsider appeal on merits within 60 days, providing petitioner reasonable opportunity to present case without imposing costs.</description>
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