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    <title>Court Allows Business to Resume After Setting Aside Revocation Due to Late Appeal Under CGST Act Section 107.</title>
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    <description>HC dismissed the appeal u/s 107 of CGST Act due to late filing. Petitioner&#039;s registration was cancelled for not furnishing returns u/s 39. Respondents claimed non-compliance, but no tax evasion. HC noted suspending license harms revenue. Petitioner filed returns promptly post show cause. Orders rejecting revocation set aside. Petition disposed off, allowing petitioner to resume business.</description>
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      <description>HC dismissed the appeal u/s 107 of CGST Act due to late filing. Petitioner&#039;s registration was cancelled for not furnishing returns u/s 39. Respondents claimed non-compliance, but no tax evasion. HC noted suspending license harms revenue. Petitioner filed returns promptly post show cause. Orders rejecting revocation set aside. Petition disposed off, allowing petitioner to resume business.</description>
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