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2022 (6) TMI 1437 - TELANGANA HIGH COURTInterest on account of delayed filing of GST returns - HELD THAT:- Against the notice dated 29.03.2022, petitioner has filed representation dated 18.04.2022 before respondent No.5 as well as subsequent representation dated 28.04.2022 addressed to respondent No.3 - Without entering into the rival contentions, it would be in the interest of justice if the above representations of the petitioner are considered by the respondents. The respondent No.3 Commissioner of Central Tax and Customs, Hyderabad GST Commisionerate, Hyderabad directed to consider the representations of the petitioner dated 18.04.2022 and 28.04.202, after giving an opportunity of hearing to the petitioner. Let the above decision be taken by respondent No.3 within a period of 30 days from the date of receipt of a copy of this order. Petition disposed off.
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