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    <title>2023 (8) TMI 304 - MADRAS HIGH COURT</title>
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    <description>HC allowed writ petition challenging GST registration cancellation. Despite delayed statutory appeal beyond 30-day period, court directed Appellate Commissioner to reconsider case merits within 30 days. The decision emphasized preventing undue revenue loss and ensuring fair opportunity for the assessee to present their case under GST Act.</description>
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