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    <title>2022 (7) TMI 755 - DELHI HIGH COURT</title>
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    <description>Following the revocation of registration cancellation by the appellate authority on 26.08.2021, the petitioner was directed to file pending returns and make GST payments within 30 days. The HC confirmed the petitioner&#039;s GSTIN had been restored as recorded in the 27.04.2022 order and granted three months to upload returns. However, after restoration, the petitioner was penalized Rs.2,32,014. The HC issued notices to respondents, directing counter-affidavits within four weeks and scheduled further hearing for 27.09.2022 to address the penalty imposition following registration restoration.</description>
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      <link>https://www.taxtmi.com/caselaws?id=425200</link>
      <description>Following the revocation of registration cancellation by the appellate authority on 26.08.2021, the petitioner was directed to file pending returns and make GST payments within 30 days. The HC confirmed the petitioner&#039;s GSTIN had been restored as recorded in the 27.04.2022 order and granted three months to upload returns. However, after restoration, the petitioner was penalized Rs.2,32,014. The HC issued notices to respondents, directing counter-affidavits within four weeks and scheduled further hearing for 27.09.2022 to address the penalty imposition following registration restoration.</description>
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