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    <description>The HC addressed a GST registration cancellation appeal filed beyond the prescribed limitation period. Despite the delayed filing, the court remanded the matter to the appellate authority, directing a merit-based review within one month. The order quashed the appeal rejection, emphasizing procedural fairness and providing the petitioner an opportunity to present their case without imposing costs.</description>
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      <description>The HC addressed a GST registration cancellation appeal filed beyond the prescribed limitation period. Despite the delayed filing, the court remanded the matter to the appellate authority, directing a merit-based review within one month. The order quashed the appeal rejection, emphasizing procedural fairness and providing the petitioner an opportunity to present their case without imposing costs.</description>
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