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    <title>2024 (9) TMI 904 - UTTARAKHAND HIGH COURT</title>
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    <description>Cancellation of GST registration for continuous non-filing of returns was addressed by directing the taxpayer to seek revocation under Section 30(2) of the CGST Act, together with filing of pending returns and payment of outstanding tax dues. The competent authority was required to consider the revocation application and pass an appropriate order in accordance with law within the stipulated time. The writ petition was therefore disposed of with liberty to pursue revocation in the manner directed, reflecting that the dispute was treated as covered by an earlier coordinate bench order.</description>
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      <link>https://www.taxtmi.com/caselaws?id=758660</link>
      <description>Cancellation of GST registration for continuous non-filing of returns was addressed by directing the taxpayer to seek revocation under Section 30(2) of the CGST Act, together with filing of pending returns and payment of outstanding tax dues. The competent authority was required to consider the revocation application and pass an appropriate order in accordance with law within the stipulated time. The writ petition was therefore disposed of with liberty to pursue revocation in the manner directed, reflecting that the dispute was treated as covered by an earlier coordinate bench order.</description>
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