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    <title>2022 (10) TMI 1315 - PATNA HIGH COURT</title>
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    <description>The petitioner was permitted to pursue restoration of GST registration by filing an application before the competent authority, which was directed to decide the request in accordance with law within four weeks. Limitation was not to be used to reject the application at the threshold, so the restoration request had to be examined on merits. The petitioner also undertook to complete the required formalities and to clear dues and taxes within four weeks from the date of decision. The matter was therefore relegated to the statutory authority for consideration of restoration under the GST regime.</description>
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      <description>The petitioner was permitted to pursue restoration of GST registration by filing an application before the competent authority, which was directed to decide the request in accordance with law within four weeks. Limitation was not to be used to reject the application at the threshold, so the restoration request had to be examined on merits. The petitioner also undertook to complete the required formalities and to clear dues and taxes within four weeks from the date of decision. The matter was therefore relegated to the statutory authority for consideration of restoration under the GST regime.</description>
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