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    <title>2023 (5) TMI 40 - RAJASTHAN HIGH COURT</title>
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    <description>GST registration cancelled for non-filing of returns may be restored where the revocation framework in the notification dated 31.03.2023 applies. The Rajasthan High Court disposed of the writ petition by granting the petitioner-firm liberty to apply before the competent authority for restoration of registration, and directed that the request be considered in light of that notification. The operative effect is that restoration was not ordered directly, but the petitioner was left to pursue the statutory/administrative remedy under the applicable revocation policy.</description>
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      <link>https://www.taxtmi.com/caselaws?id=437233</link>
      <description>GST registration cancelled for non-filing of returns may be restored where the revocation framework in the notification dated 31.03.2023 applies. The Rajasthan High Court disposed of the writ petition by granting the petitioner-firm liberty to apply before the competent authority for restoration of registration, and directed that the request be considered in light of that notification. The operative effect is that restoration was not ordered directly, but the petitioner was left to pursue the statutory/administrative remedy under the applicable revocation policy.</description>
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