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    <title>2023 (2) TMI 128 - MADRAS HIGH COURT</title>
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    <description>HC quashed Reference No.ZA330421207302D and Appeal no.MAD-CGST-JTC-APP-087, reinstating petitioner&#039;s GSTN registration. Despite appeal being beyond limitation period, court followed consistent precedent allowing taxpayer to file returns, pay defaulted taxes with interest, and resolve Input Tax Credit issues. Judgment aligned with previous rulings, providing relief to petitioner without imposing additional costs.</description>
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      <link>https://www.taxtmi.com/caselaws?id=433613</link>
      <description>HC quashed Reference No.ZA330421207302D and Appeal no.MAD-CGST-JTC-APP-087, reinstating petitioner&#039;s GSTN registration. Despite appeal being beyond limitation period, court followed consistent precedent allowing taxpayer to file returns, pay defaulted taxes with interest, and resolve Input Tax Credit issues. Judgment aligned with previous rulings, providing relief to petitioner without imposing additional costs.</description>
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