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    <description>Delay in filing a revocation application under the CGST Rules was condoned, and the application was directed to be considered in accordance with law once the petitioner paid the taxes, interest, late fee, penalty and other dues and completed the required formalities. The proper officer was also directed to open the portal to enable filing of the GST return. Relief was therefore granted subject to strict compliance with the stated conditions.</description>
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      <description>Delay in filing a revocation application under the CGST Rules was condoned, and the application was directed to be considered in accordance with law once the petitioner paid the taxes, interest, late fee, penalty and other dues and completed the required formalities. The proper officer was also directed to open the portal to enable filing of the GST return. Relief was therefore granted subject to strict compliance with the stated conditions.</description>
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