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2022 (4) TMI 1614
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....hat Petitioner was issued Form-III on 5th March, 2020. However, could not deposit the amount within due date i.e. 30th June, 2020. The Petitioner on 24th September, 2020 applied for extension of time to deposit the amount. The same was not considered. 2 The learned Counsel submits that the Petitioner could not deposit the amount within time due to financial constraints and Covid-19 pandemic. The ....