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    <title>Removal of Difficulty Order under section 172 to extend the time limit for filing an application for revocation of cancellation of registration for specified taxpayers under the HGST Act, 2017.</title>
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    <description>The Order inserts a proviso permitting registered persons who were served cancellation notices by email or by making them available on the common portal, and who could not reply thereby causing cancellation, to file applications for revocation of cancellation for specified cancelled orders within an extended filing period; it is limited to cancellations arising from non response to electronic service and does not modify the statutory cancellation grounds or the opportunity to be heard requirement.</description>
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      <title>Removal of Difficulty Order under section 172 to extend the time limit for filing an application for revocation of cancellation of registration for specified taxpayers under the HGST Act, 2017.</title>
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      <description>The Order inserts a proviso permitting registered persons who were served cancellation notices by email or by making them available on the common portal, and who could not reply thereby causing cancellation, to file applications for revocation of cancellation for specified cancelled orders within an extended filing period; it is limited to cancellations arising from non response to electronic service and does not modify the statutory cancellation grounds or the opportunity to be heard requirement.</description>
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