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    <title>2024 (10) TMI 1304 - ALLAHABAD HIGH COURT</title>
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    <description>The Allahabad HC dismissed a petition challenging GST registration cancellation where the appeal was filed beyond the statutory limitation period. The petitioner received the impugned order dated 19.1.2023 but failed to file the appeal within the prescribed time limit and provided no adequate explanation for the delay. The HC, citing SC precedent in Singh Enterprises v. Commissioner of C. Ex., held that there was no power to condone delay beyond the 30-day period and refused to exercise extraordinary jurisdiction without proper grounds for condonation of delay.</description>
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      <description>The Allahabad HC dismissed a petition challenging GST registration cancellation where the appeal was filed beyond the statutory limitation period. The petitioner received the impugned order dated 19.1.2023 but failed to file the appeal within the prescribed time limit and provided no adequate explanation for the delay. The HC, citing SC precedent in Singh Enterprises v. Commissioner of C. Ex., held that there was no power to condone delay beyond the 30-day period and refused to exercise extraordinary jurisdiction without proper grounds for condonation of delay.</description>
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