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    <title>2022 (10) TMI 951 - GAUHATI HIGH COURT</title>
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    <description>HC analyzed a GST registration cancellation case involving delayed tax returns and appeal filing. The court rejected the initial appeal due to procedural delays but provided an opportunity for revocation. Authorities were directed to review the petitioner&#039;s application for reinstatement within two months, emphasizing tax compliance and public interest in resolving disputes while maintaining revenue collection mechanisms.</description>
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      <description>HC analyzed a GST registration cancellation case involving delayed tax returns and appeal filing. The court rejected the initial appeal due to procedural delays but provided an opportunity for revocation. Authorities were directed to review the petitioner&#039;s application for reinstatement within two months, emphasizing tax compliance and public interest in resolving disputes while maintaining revenue collection mechanisms.</description>
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