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    <description>HC allowed the petition challenging GST registration cancellation. The court restored the registration, requiring the petitioner to file pending returns and comply with CGST Rules. The order emphasized that tax authorities retain rights to recover any outstanding dues, while providing an opportunity for the petitioner to rectify procedural non-compliance related to return submissions.</description>
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      <description>HC allowed the petition challenging GST registration cancellation. The court restored the registration, requiring the petitioner to file pending returns and comply with CGST Rules. The order emphasized that tax authorities retain rights to recover any outstanding dues, while providing an opportunity for the petitioner to rectify procedural non-compliance related to return submissions.</description>
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