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    <title>2021 (8) TMI 96 - COMMISSIONER (APPEALS) CENTRAL GOODS AND SERVICE TAX, JAIPUR</title>
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    <description>The case involved the cancellation of GST registration of the appellant due to non-filing of returns for a continuous period of six months. The application for revocation of cancellation was initially rejected, but after the appellant complied with the provisions by filing pending returns and submitting necessary documents, the Commissioner directed the appellant to file a revocation application through the common portal. Compliance with return filing requirements was emphasized, and the appellant was instructed to follow prescribed procedures for revocation, with verification of payment details and return filings required before consideration of the application.</description>
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      <description>The case involved the cancellation of GST registration of the appellant due to non-filing of returns for a continuous period of six months. The application for revocation of cancellation was initially rejected, but after the appellant complied with the provisions by filing pending returns and submitting necessary documents, the Commissioner directed the appellant to file a revocation application through the common portal. Compliance with return filing requirements was emphasized, and the appellant was instructed to follow prescribed procedures for revocation, with verification of payment details and return filings required before consideration of the application.</description>
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