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    <title>2023 (3) TMI 1262 - MADRAS HIGH COURT</title>
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    <description>The Madras HC disposed of a writ petition challenging revocation of GST registration under Section 29(2)(c) of the TNGST Act for non-filing of GSTR-3B returns for six continuous months. Following the precedent in TVL Suguna Cutpiece Center case, the court held that keeping petitioners out of the GST regime serves no useful purpose as they would continue business operations and supply goods/services. The petition was disposed of in terms of the Suguna Cutpiece order.</description>
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      <description>The Madras HC disposed of a writ petition challenging revocation of GST registration under Section 29(2)(c) of the TNGST Act for non-filing of GSTR-3B returns for six continuous months. Following the precedent in TVL Suguna Cutpiece Center case, the court held that keeping petitioners out of the GST regime serves no useful purpose as they would continue business operations and supply goods/services. The petition was disposed of in terms of the Suguna Cutpiece order.</description>
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