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    <title>Taxpayer&#039;s GST Registration Can&#039;t Be Canceled for Non-Filing If Compliant in Other Periods; Retrospective Action Unjustified.</title>
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    <description>Cancellation of GST registration of petitioner - Merely, because a taxpayer has not filed the returns for some period does not mean that the taxpayer’s registration is required to be cancelled with retrospective date also covering the period when the returns were filed and the taxpayer was compliant. - HC</description>
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