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2024 (5) TMI 758 - TRIPURA HIGH COURTUnblocking the electronic credit ledger - blocked ITC - non-filing of returns over a period of one year - return defaulter under Section 46. The petitioner submits that the petitioner has been regular in filing returns and payment of tax. He submits that his client would be advised to make payment of outstanding dues, if any, resulting out of an adjudication proceeding. HELD THAT:- Having regard to the developments that have been taken note of here-in-above, the grievance of the petitioner seems to have been redressed - the petition is disposed off.
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