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    <title>2024 (7) TMI 158 - MADRAS HIGH COURT</title>
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    <description>The HC set aside the impugned order and directed the respondent to restore the petitioner&#039;s GST registration. Following precedent from TVL. SUGUNA CUTPIECE CENTER case, the court allowed the petition with conditions that the petitioner must file pending returns for the pre-cancellation period within 45 days, along with any defaulted tax, interest, penalties, and fees as required under the Act. The court clarified that any outstanding tax or penalty liabilities must be paid in accordance with law.</description>
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    <pubDate>Mon, 27 Nov 2023 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=754938</link>
      <description>The HC set aside the impugned order and directed the respondent to restore the petitioner&#039;s GST registration. Following precedent from TVL. SUGUNA CUTPIECE CENTER case, the court allowed the petition with conditions that the petitioner must file pending returns for the pre-cancellation period within 45 days, along with any defaulted tax, interest, penalties, and fees as required under the Act. The court clarified that any outstanding tax or penalty liabilities must be paid in accordance with law.</description>
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      <pubDate>Mon, 27 Nov 2023 00:00:00 +0530</pubDate>
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