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    <title>2026 (10) TMI 231 - MADRAS HIGH COURT</title>
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    <description>GST registration was cancelled because the taxpayer also held another registration as a tax deductor or tax collector at source. The High Court quashed the cancellation and remitted the matter for fresh consideration on merits. Any alternate registration held solely for tax deduction or collection at source may be cancelled instead, preserving consideration of the taxpayer&#039;s regular GST registration under the applicable legal requirements.</description>
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      <description>GST registration was cancelled because the taxpayer also held another registration as a tax deductor or tax collector at source. The High Court quashed the cancellation and remitted the matter for fresh consideration on merits. Any alternate registration held solely for tax deduction or collection at source may be cancelled instead, preserving consideration of the taxpayer&#039;s regular GST registration under the applicable legal requirements.</description>
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