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Eclipse Hospitality LLP (Earlier known as Viralminda Properties LLP) v. Superintendent of Central Excise GST Range I Adyar Division Chennai South

Where petitioner’s application for fresh registration was rejected solely for non- filing of returns up to cancellation date after statutory due date for doing so had expired and no extension notification was issued, petitioner could not be compelled to do an impossible act, making rejection unsustainable and authorities were directed to reconsider subject to fulfillment of remaining registration conditions