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2023 (4) TMI 698 - MADRAS HIGH COURTRejection of application for extension of time - Jurisdiction for rejecting the extension - inconsistency with Rule 40(1)(b) of GST Rules - HELD THAT:- The petitioner has admittedly made a representation/application for extension of time before the first respondent and the first respondent instead of passing orders on the said representation, kept the matter pending for nearly a year and thereafter, the second respondent has passed the order impugned in this writ petition stating that the petitioner's request was rejected by the first respondent and the said order has been issued with the approval of the first respondent. The order impugned in this writ petition is set aside and remitted to the first respondent, who shall pass appropriate orders, after hearing the petitioner, within a period of four weeks from the date of receipt of a copy of this order. The writ petition is disposed off.
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