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    <title>2025 (6) TMI 1779 - MADRAS HIGH COURT</title>
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    <description>The Madras HC followed its earlier batch decision on restoration of cancelled GST registrations and held that revival is conditional on compliance with specified requirements, including filing pending returns and payment of tax, interest, fine and fee. Applying that framework, it set aside the cancellation order and directed restoration of the GST registration, subject to the petitioner satisfying the conditions imposed in the earlier decision.</description>
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      <description>The Madras HC followed its earlier batch decision on restoration of cancelled GST registrations and held that revival is conditional on compliance with specified requirements, including filing pending returns and payment of tax, interest, fine and fee. Applying that framework, it set aside the cancellation order and directed restoration of the GST registration, subject to the petitioner satisfying the conditions imposed in the earlier decision.</description>
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