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    <title>2023 (10) TMI 150 - MADRAS HIGH COURT</title>
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    <description>HC allowed petitioner&#039;s writ petition challenging GSTN registration cancellation. Despite appeal being beyond limitation period, court followed previous precedent and directed revenue authorities to reinstate registration, subject to conditions of filing returns and paying taxes. The court noted consistent non-challenge by revenue department in similar cases, effectively granting relief to the petitioner without imposing costs.</description>
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      <description>HC allowed petitioner&#039;s writ petition challenging GSTN registration cancellation. Despite appeal being beyond limitation period, court followed previous precedent and directed revenue authorities to reinstate registration, subject to conditions of filing returns and paying taxes. The court noted consistent non-challenge by revenue department in similar cases, effectively granting relief to the petitioner without imposing costs.</description>
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