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    <title>2022 (12) TMI 652 - GUJARAT HIGH COURT</title>
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    <description>Gujarat HC quashed GST registration cancellation order dated 22.06.2020. Petitioner&#039;s registration was cancelled under section 29(2) of CGST Act for non-filing of returns from September 2018. Petitioner claimed business closure and misunderstanding that zero outward supply meant no filing requirement. Court found cancellation order cryptic and lacking detail. Since petitioner subsequently filed all pending returns and deposited late fees totaling Rs.2.94 lakhs, demonstrating readiness to comply, HC allowed petition to facilitate business continuation while ensuring revenue interests.</description>
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      <title>2022 (12) TMI 652 - GUJARAT HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=431535</link>
      <description>Gujarat HC quashed GST registration cancellation order dated 22.06.2020. Petitioner&#039;s registration was cancelled under section 29(2) of CGST Act for non-filing of returns from September 2018. Petitioner claimed business closure and misunderstanding that zero outward supply meant no filing requirement. Court found cancellation order cryptic and lacking detail. Since petitioner subsequently filed all pending returns and deposited late fees totaling Rs.2.94 lakhs, demonstrating readiness to comply, HC allowed petition to facilitate business continuation while ensuring revenue interests.</description>
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      <pubDate>Wed, 30 Nov 2022 00:00:00 +0530</pubDate>
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