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    <title>2023 (10) TMI 1074 - MADRAS HIGH COURT</title>
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    <description>The SC reviewed a GST registration cancellation case, finding in favor of the petitioner. Despite procedural failures and non-filing of returns, the court revived the registration, imposing a six-month moratorium for tax liability discharge. The decision aimed to prevent revenue loss and bring the dealer back into the GST framework, with tax payments restricted to Electronic Credit Ledger amounts.</description>
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