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    <title>Revocation of cancellation of gst registration</title>
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    <description>A taxpayer&#039;s GST registration was cancelled suo motu for non filing and an appeal under section 107 filed late was rejected as time barred. Responses advise documenting reasons for delay to seek condonation or judicial review and, alternatively, obtaining a fresh registration on the same PAN while maintaining compliance pending any relief.</description>
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