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    <title>2019 (2) TMI 1289 - MADRAS HIGH COURT</title>
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    <description>Cancellation of registration for non-filing of monthly returns was not quashed outright where one return remained pending but could still be filed within the extended time. The HC noted that returns had been filed up to November 2018 and that the December 2018 return was the only pending filing. It directed the assessee to file the pending return and apply for restoration of registration, and required the authority to consider that request and pass orders for restoration within the stipulated time.</description>
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      <link>https://www.taxtmi.com/caselaws?id=375662</link>
      <description>Cancellation of registration for non-filing of monthly returns was not quashed outright where one return remained pending but could still be filed within the extended time. The HC noted that returns had been filed up to November 2018 and that the December 2018 return was the only pending filing. It directed the assessee to file the pending return and apply for restoration of registration, and required the authority to consider that request and pass orders for restoration within the stipulated time.</description>
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