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    <title>Can Non-Restoration of GST Registration be brought within the ambit of “Right to Livelihood” under Article 21</title>
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    <description>The operative regulatory approach permits a pragmatic, conditional restoration pathway for taxable persons whose registration was cancelled under Section 29(2)(c) for non-filing: outstanding returns for the pre-cancellation period may be filed and outstanding tax, interest, statutory charges and late fees may be discharged within a specified sixty day period from receipt of the cancellation notice, subject to procedural compliance.</description>
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      <description>The operative regulatory approach permits a pragmatic, conditional restoration pathway for taxable persons whose registration was cancelled under Section 29(2)(c) for non-filing: outstanding returns for the pre-cancellation period may be filed and outstanding tax, interest, statutory charges and late fees may be discharged within a specified sixty day period from receipt of the cancellation notice, subject to procedural compliance.</description>
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