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    <title>2022 (10) TMI 955 - MADRAS HIGH COURT</title>
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    <description>The Court extended benefits granted in a previous case to a Petitioner challenging the cancellation of their Registration Certificate for failure to file Goods and Services Tax returns. The delay in appeal due to medical reasons was considered, leading to a decision to follow directions issued in the prior case for similar circumstances. The judgment emphasized consistency in applying legal precedents, ensuring fairness and equity in decisions related to Goods and Services Tax regulations and Registration Certificate cancellations. The Writ Petition was to be decided in line with terms specified in the referenced case, with no costs imposed, and connected Miscellaneous Petitions were closed.</description>
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