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    <title>2023 (5) TMI 41 - GUJARAT HIGH COURT</title>
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    <description>HC found that a notification under Section 148 of CGST Act provides a special procedure for revocation of registration cancellation. The petitioner was directed to approach the competent authority for restoration of registration certificate, with the authority mandated to decide promptly. The petition was disposed of without commenting on substantive merits of the case.</description>
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