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    <title>2021 (9) TMI 961 - COMMISSIONER (APPEALS) CENTRAL GOODS AND SERVICE TAX, JAIPUR</title>
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    <description>The case involved the cancellation of GST registration of a trading company due to non-filing of returns and rejection of the application for revocation. The appellant, after submitting all pending returns and dues, appealed the decision. The Additional Commissioner found the revocation rejection based on non-payment of interest and delay unjust. Referring to CGST Rules, it was noted the appellant substantially complied, leading to allowing the appeal and directing reconsideration of the revocation application.</description>
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      <description>The case involved the cancellation of GST registration of a trading company due to non-filing of returns and rejection of the application for revocation. The appellant, after submitting all pending returns and dues, appealed the decision. The Additional Commissioner found the revocation rejection based on non-payment of interest and delay unjust. Referring to CGST Rules, it was noted the appellant substantially complied, leading to allowing the appeal and directing reconsideration of the revocation application.</description>
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