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    <title>2024 (10) TMI 1306 - UTTARAKHAND HIGH COURT</title>
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    <description>A taxpayer whose GST registration had been cancelled was allowed to seek revocation, but only within the stipulated time and on compliance with the required conditions. The petitioner had to furnish the pending GST returns and deposit the outstanding tax and dues before pursuing revocation. The competent authority was then directed to consider the revocation application in accordance with law, so the cancellation was not finally resolved on merits at this stage and the taxpayer was permitted to seek statutory relief subject to compliance.</description>
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      <link>https://www.taxtmi.com/caselaws?id=760707</link>
      <description>A taxpayer whose GST registration had been cancelled was allowed to seek revocation, but only within the stipulated time and on compliance with the required conditions. The petitioner had to furnish the pending GST returns and deposit the outstanding tax and dues before pursuing revocation. The competent authority was then directed to consider the revocation application in accordance with law, so the cancellation was not finally resolved on merits at this stage and the taxpayer was permitted to seek statutory relief subject to compliance.</description>
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