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    <title>2023 (10) TMI 1071 - MADRAS HIGH COURT</title>
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    <description>HC ruled on GST registration cancellation and notice service. Despite petitioner&#039;s claim of business cessation, respondent presented evidence of continued business activities. Notices were electronically and physically issued. Court directed petitioner to file statutory appeal under Section 107 of Tamil Nadu GST Act, allowing challenge to tax assessment. Writ Petition was disposed of, providing procedural remedy without determining substantive tax liability.</description>
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      <description>HC ruled on GST registration cancellation and notice service. Despite petitioner&#039;s claim of business cessation, respondent presented evidence of continued business activities. Notices were electronically and physically issued. Court directed petitioner to file statutory appeal under Section 107 of Tamil Nadu GST Act, allowing challenge to tax assessment. Writ Petition was disposed of, providing procedural remedy without determining substantive tax liability.</description>
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