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    <title>2020 (6) TMI 476 - RAJASTHAN HIGH COURT</title>
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    <description>COVID-19 compliance relaxation under Notification No. 35/2020 was treated as relevant to the revocation of GST registration cancellation, and the authorities were required to consider the request in accordance with law after accounting for the extended timelines. The petitioner was allowed to submit a proper application with reasons, and the respondents were directed to decide the revocation request within 30 days. The cancellation order was kept in abeyance until that fresh decision, preserving the challenge to cancellation pending competent authority action.</description>
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      <description>COVID-19 compliance relaxation under Notification No. 35/2020 was treated as relevant to the revocation of GST registration cancellation, and the authorities were required to consider the request in accordance with law after accounting for the extended timelines. The petitioner was allowed to submit a proper application with reasons, and the respondents were directed to decide the revocation request within 30 days. The cancellation order was kept in abeyance until that fresh decision, preserving the challenge to cancellation pending competent authority action.</description>
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