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    <description>HC found the tax registration cancellation disproportionate. While acknowledging non-compliance with filing returns, the court set aside the cancellation order, conditionally allowing petitioner to file pending returns and pay applicable taxes, interest, and penalties within four weeks. Failure to comply would result in dismissal of the writ petition. The court directed portal reactivation and urged a pragmatic resolution.</description>
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      <description>HC found the tax registration cancellation disproportionate. While acknowledging non-compliance with filing returns, the court set aside the cancellation order, conditionally allowing petitioner to file pending returns and pay applicable taxes, interest, and penalties within four weeks. Failure to comply would result in dismissal of the writ petition. The court directed portal reactivation and urged a pragmatic resolution.</description>
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