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    <title>2023 (4) TMI 119 - MADRAS HIGH COURT</title>
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    <description>The Madras HC disposed of a writ petition challenging GST registration cancellation due to non-filing of returns for over 6 months. Following the precedent in TVL Suguna Cutpiece Center case, the court held that keeping assessees out of the GST regime serves no useful purpose as they continue business operations and supply goods/services. The petition was resolved according to guidelines established in the referenced precedent case.</description>
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      <description>The Madras HC disposed of a writ petition challenging GST registration cancellation due to non-filing of returns for over 6 months. Following the precedent in TVL Suguna Cutpiece Center case, the court held that keeping assessees out of the GST regime serves no useful purpose as they continue business operations and supply goods/services. The petition was resolved according to guidelines established in the referenced precedent case.</description>
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