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    <title>2023 (12) TMI 893 - MADRAS HIGH COURT</title>
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    <description>HC ruled in favor of petitioner, setting aside best judgment assessment orders after GST registration restoration. Court directed 1st respondent to conduct fresh assessment based on filed returns and lifted bank account attachment orders. Writ petitions were allowed without imposing costs, providing relief to the taxpayer who had initially faced registration cancellation due to consultant&#039;s demise.</description>
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