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    <description>The HC condoned the 21-day delay in filing the appeal and directed the Appellate Authority to rehear and decide the appeal on its merits. The decision underscored the necessity of providing relief in GST registration cancellation cases, considering the petitioner had already submitted the pre-deposit amount.</description>
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      <description>The HC condoned the 21-day delay in filing the appeal and directed the Appellate Authority to rehear and decide the appeal on its merits. The decision underscored the necessity of providing relief in GST registration cancellation cases, considering the petitioner had already submitted the pre-deposit amount.</description>
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