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    <title>2019 (8) TMI 174 - GUJARAT HIGH COURT</title>
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    <description>No substantial question of law arose from the Tribunal&#039;s remand directing the Registering Authority to verify whether the assessee had filed returns and cleared tax dues before restoration of registration certificates. The High Court treated the order as a factual verification exercise rather than a final decision on merits, and therefore found no basis to interfere. The tax appeal was dismissed, and the Tribunal&#039;s direction for verification remained in force.</description>
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      <description>No substantial question of law arose from the Tribunal&#039;s remand directing the Registering Authority to verify whether the assessee had filed returns and cleared tax dues before restoration of registration certificates. The High Court treated the order as a factual verification exercise rather than a final decision on merits, and therefore found no basis to interfere. The tax appeal was dismissed, and the Tribunal&#039;s direction for verification remained in force.</description>
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