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    <title>2024 (4) TMI 1167 - MADRAS HIGH COURT</title>
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    <description>Extended GST registration revocation amnesty can apply to similarly placed registrants whose registration was cancelled before the extended deadline, subject to prescribed conditions. The framework introduced for revocation of cancelled registrations was extended until 31 August 2023 to facilitate restoration of registrations. Delay and the availability of an appellate remedy do not, on the stated facts, prevent access to the extended scheme. Revocation relief remains conditional on compliance with the requirements applicable to restoration of GST registration.</description>
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      <description>Extended GST registration revocation amnesty can apply to similarly placed registrants whose registration was cancelled before the extended deadline, subject to prescribed conditions. The framework introduced for revocation of cancelled registrations was extended until 31 August 2023 to facilitate restoration of registrations. Delay and the availability of an appellate remedy do not, on the stated facts, prevent access to the extended scheme. Revocation relief remains conditional on compliance with the requirements applicable to restoration of GST registration.</description>
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