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    <title>2024 (7) TMI 1447 - MADRAS HIGH COURT</title>
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    <description>The HC directed the restoration of the petitioner&#039;s GST registration, subject to fulfilling specific conditions, including filing returns, paying dues, and obtaining approval for unutilized Input Tax Credit. The court acknowledged the appeal&#039;s rejection due to time-barred provisions but emphasized the petitioner&#039;s right to remedy. The respondents were instructed to update the GST portal to facilitate compliance. The writ petition was disposed of with no costs awarded, and the connected miscellaneous petition was closed.</description>
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      <description>The HC directed the restoration of the petitioner&#039;s GST registration, subject to fulfilling specific conditions, including filing returns, paying dues, and obtaining approval for unutilized Input Tax Credit. The court acknowledged the appeal&#039;s rejection due to time-barred provisions but emphasized the petitioner&#039;s right to remedy. The respondents were instructed to update the GST portal to facilitate compliance. The writ petition was disposed of with no costs awarded, and the connected miscellaneous petition was closed.</description>
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