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    <title>2024 (5) TMI 654 - MADRAS HIGH COURT</title>
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    <description>The HC directed the restoration of the petitioner&#039;s GST registration, which had been canceled due to non-filing of returns. The restoration was contingent upon the petitioner fulfilling specific conditions: filing past returns, paying outstanding dues, and undergoing scrutiny of Input Tax Credit. The Court allowed GST authorities to take further action if the petitioner continued business post-cancellation. The case was disposed of without costs.</description>
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      <description>The HC directed the restoration of the petitioner&#039;s GST registration, which had been canceled due to non-filing of returns. The restoration was contingent upon the petitioner fulfilling specific conditions: filing past returns, paying outstanding dues, and undergoing scrutiny of Input Tax Credit. The Court allowed GST authorities to take further action if the petitioner continued business post-cancellation. The case was disposed of without costs.</description>
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