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    <description>HC allowed restoration of GST registration after non-filing of returns. Court directed petitioner to file pending returns and pay requisite taxes, interest, and penalties within four weeks. Respondents must open portal for return filing within two weeks. Writ petition disposed of, providing opportunity for compliance without permanent business disruption.</description>
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      <description>HC allowed restoration of GST registration after non-filing of returns. Court directed petitioner to file pending returns and pay requisite taxes, interest, and penalties within four weeks. Respondents must open portal for return filing within two weeks. Writ petition disposed of, providing opportunity for compliance without permanent business disruption.</description>
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