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    <title>2023 (9) TMI 503 - MADRAS HIGH COURT</title>
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    <description>A GST registrant whose cancellation took retrospective effect before 31.12.2022 was treated as within the scope of the notification framework extending the time to seek revocation. The later notification also enlarged the period for applying for revocation, so the registrant could pursue the statutory remedy subject to the prescribed conditions. The petitioner was therefore permitted to work out revocation under the applicable notification regime.</description>
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      <description>A GST registrant whose cancellation took retrospective effect before 31.12.2022 was treated as within the scope of the notification framework extending the time to seek revocation. The later notification also enlarged the period for applying for revocation, so the registrant could pursue the statutory remedy subject to the prescribed conditions. The petitioner was therefore permitted to work out revocation under the applicable notification regime.</description>
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