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    <title>GST Returns can be filed for the period prior to cancellation of GST registration</title>
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    <description>The court permitted filing of pre-cancellation GST returns that were not filed before registration cancellation, conditional on payment of outstanding tax, interest for belated payment, and applicable fees or fines, within 45 days of the order if unpaid. The court directed the assessing authority to instruct the GST Web Portal operator to modify the portal architecture to allow submission of returns and payment of tax, penalty, or fine for the defaulted period.</description>
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      <description>The court permitted filing of pre-cancellation GST returns that were not filed before registration cancellation, conditional on payment of outstanding tax, interest for belated payment, and applicable fees or fines, within 45 days of the order if unpaid. The court directed the assessing authority to instruct the GST Web Portal operator to modify the portal architecture to allow submission of returns and payment of tax, penalty, or fine for the defaulted period.</description>
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