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    <title>2023 (12) TMI 157 - MADRAS HIGH COURT</title>
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    <description>Madras HC dismissed writ petition challenging GST registration cancellation for non-compliance with GST Act provisions and alleged bill trading without actual goods supply. Court held the cancellation order dated 25.04.2023 was appealable under Section 107 of TNGST Act, 2017. Disputed factual questions regarding petitioner&#039;s business operations could not be decided in summary writ proceedings under Article 226. Petitioner granted liberty to file statutory appeal before Appellate Authority within 30 days from receipt of order copy.</description>
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      <link>https://www.taxtmi.com/caselaws?id=446473</link>
      <description>Madras HC dismissed writ petition challenging GST registration cancellation for non-compliance with GST Act provisions and alleged bill trading without actual goods supply. Court held the cancellation order dated 25.04.2023 was appealable under Section 107 of TNGST Act, 2017. Disputed factual questions regarding petitioner&#039;s business operations could not be decided in summary writ proceedings under Article 226. Petitioner granted liberty to file statutory appeal before Appellate Authority within 30 days from receipt of order copy.</description>
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      <pubDate>Fri, 10 Nov 2023 00:00:00 +0530</pubDate>
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