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    <title>2024 (4) TMI 855 - MADRAS HIGH COURT</title>
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    <description>HC ruled that GST registration cancellation was unsustainable. Despite initial non-filing, petitioner submitted returns for August and September before cancellation order. Court set aside cancellation order, conditionally restoring registration and clarifying that tax liability proceedings remain unaffected. Appellate dismissal was overturned, emphasizing procedural compliance over strict limitation interpretation.</description>
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      <description>HC ruled that GST registration cancellation was unsustainable. Despite initial non-filing, petitioner submitted returns for August and September before cancellation order. Court set aside cancellation order, conditionally restoring registration and clarifying that tax liability proceedings remain unaffected. Appellate dismissal was overturned, emphasizing procedural compliance over strict limitation interpretation.</description>
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