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    <title>2023 (8) TMI 579 - MADRAS HIGH COURT</title>
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    <description>GST registration cancellation was treated as unsustainable where the cancellation order did not disclose reasons and the taxpayer fell within the benefit of Notification No. 03/2023-Central Tax dated 31.03.2023 extending the time for revocation. The Madras HC noted that the dispute was covered by the earlier decision relied on in the judgment and held the petitioner entitled to relief. Registration was directed to be restored, with compliance to follow thereafter by filing returns and paying tax and penalty in accordance with law.</description>
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      <description>GST registration cancellation was treated as unsustainable where the cancellation order did not disclose reasons and the taxpayer fell within the benefit of Notification No. 03/2023-Central Tax dated 31.03.2023 extending the time for revocation. The Madras HC noted that the dispute was covered by the earlier decision relied on in the judgment and held the petitioner entitled to relief. Registration was directed to be restored, with compliance to follow thereafter by filing returns and paying tax and penalty in accordance with law.</description>
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