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    <description>The HC allowed the GST registration cancellation challenge, directing the petitioner to file pending returns and pay tax dues within 45 days without using unutilized ITC. The court mandated specific compliance conditions for registration revival, including proper tax and return submissions. The respondent was instructed to update the GST portal to facilitate the process, with registration restoration contingent on meeting all specified requirements.</description>
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      <description>The HC allowed the GST registration cancellation challenge, directing the petitioner to file pending returns and pay tax dues within 45 days without using unutilized ITC. The court mandated specific compliance conditions for registration revival, including proper tax and return submissions. The respondent was instructed to update the GST portal to facilitate the process, with registration restoration contingent on meeting all specified requirements.</description>
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