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    <description>The appeal was filed against the cancellation of GST registration due to non-filing of returns for six months. The appellant demonstrated compliance by filing returns and making payments. The Commissioner ordered the appellant to submit a revocation application through the portal for further verification, leading to a favorable disposition allowing consideration for revocation of GST registration.</description>
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      <description>The appeal was filed against the cancellation of GST registration due to non-filing of returns for six months. The appellant demonstrated compliance by filing returns and making payments. The Commissioner ordered the appellant to submit a revocation application through the portal for further verification, leading to a favorable disposition allowing consideration for revocation of GST registration.</description>
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