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    <title>2023 (3) TMI 373 - DELHI HIGH COURT</title>
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    <description>HC allowed petition challenging GSTIN registration cancellation. Despite non-filing of returns for six months and health issues, the court directed restoration of registration within two weeks. Petitioner must file pending returns within four weeks, with potential penalty waiver consideration. No outstanding tax dues were found, and mitigating pandemic-related circumstances were acknowledged in the ruling.</description>
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      <description>HC allowed petition challenging GSTIN registration cancellation. Despite non-filing of returns for six months and health issues, the court directed restoration of registration within two weeks. Petitioner must file pending returns within four weeks, with potential penalty waiver consideration. No outstanding tax dues were found, and mitigating pandemic-related circumstances were acknowledged in the ruling.</description>
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