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    <title>2024 (10) TMI 1028 - UTTARAKHAND HIGH COURT</title>
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    <description>GST registration cancelled for non-filing of returns may be sought to be revoked where the taxpayer cures the default by filing the pending returns and paying outstanding tax dues within the stipulated period. The competent authority must then consider the revocation request and decide it in accordance with law. The writ petition was disposed of with liberty to make such an application, subject to compliance with the prescribed conditions.</description>
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      <description>GST registration cancelled for non-filing of returns may be sought to be revoked where the taxpayer cures the default by filing the pending returns and paying outstanding tax dues within the stipulated period. The competent authority must then consider the revocation request and decide it in accordance with law. The writ petition was disposed of with liberty to make such an application, subject to compliance with the prescribed conditions.</description>
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