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2023 (10) TMI 381 - MADRAS HIGH COURTDeclination to condone the delay of 132 days in filing appeal - cancellation of petitioner's GST Registration - amnesty scheme - HELD THAT:- The Government has itself issued a notification giving amnesty to file application vide G.O.Ms.No.36, Commercial Taxes and Registration (B1) dated 05.04.2023 holding that For the purposes of this notification, the person who has failed to apply for revocation of cancellation of registration within the time period specified in Section 30 of the said Act includes a person whose appeal against the order of cancellation of registration or the order rejecting application for revocation of cancellation of registration under Section 107 of the said Act has been rejected on the ground of failure to adhere to the time limit specified under sub-section (1) of Section 30 of the said Act. Petition closed.
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