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    <description>HC ruled that GST registration cancellation should not be unnecessarily delayed when a business has ceased operations. The court directed the Proper Officer to process the cancellation expeditiously after the petitioner submits required documents, emphasizing that cancellation does not exempt the party from potential tax recovery or statutory compliance actions.</description>
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      <description>HC ruled that GST registration cancellation should not be unnecessarily delayed when a business has ceased operations. The court directed the Proper Officer to process the cancellation expeditiously after the petitioner submits required documents, emphasizing that cancellation does not exempt the party from potential tax recovery or statutory compliance actions.</description>
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