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    <title>2024 (7) TMI 420 - MADRAS HIGH COURT</title>
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    <description>HC allowed GST registration restoration with specific conditions. Petitioner must file overdue returns, pay taxes and penalties within 45 days, and cannot use unutilized Input Tax Credit. Registration revival contingent on meeting prescribed requirements. Respondent instructed to facilitate return filing and portal modifications. Writ petition disposed of without costs.</description>
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      <title>2024 (7) TMI 420 - MADRAS HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=755200</link>
      <description>HC allowed GST registration restoration with specific conditions. Petitioner must file overdue returns, pay taxes and penalties within 45 days, and cannot use unutilized Input Tax Credit. Registration revival contingent on meeting prescribed requirements. Respondent instructed to facilitate return filing and portal modifications. Writ petition disposed of without costs.</description>
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