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    <title>2023 (2) TMI 131 - GUJARAT HIGH COURT</title>
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    <description>HC ruled on tax registration cancellation, directing the petitioner to pay outstanding taxes and file returns within specified timelines. The Court acknowledged procedural challenges during COVID-19 and provided guidance for potential registration revocation under Rule 23 of CGST Rules. The matter was adjourned for further consideration of legal precedents, with an emphasis on facilitating tax compliance.</description>
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