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    <title>2023 (8) TMI 1350 - MADRAS HIGH COURT</title>
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    <description>HC ruled that a taxpayer with canceled GST registration can restore registration by paying arrears before 31.08.2023 under the extended amnesty scheme. Despite missing the original limitation period, the Court directed restoration of registration upon full tax and interest payment, providing relief to the petitioner and enabling business continuity.</description>
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      <description>HC ruled that a taxpayer with canceled GST registration can restore registration by paying arrears before 31.08.2023 under the extended amnesty scheme. Despite missing the original limitation period, the Court directed restoration of registration upon full tax and interest payment, providing relief to the petitioner and enabling business continuity.</description>
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