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    <description>GST registration cancelled for non-filing of returns was directed to be restored where the petitioner had already paid the dues after cancellation and undertook to pay any further liability, including penalty. The HC set aside the cancellation orders and granted conditional relief by reopening the portal for a limited period so the petitioner could pay the amounts indicated by the authority within the stipulated time.</description>
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      <description>GST registration cancelled for non-filing of returns was directed to be restored where the petitioner had already paid the dues after cancellation and undertook to pay any further liability, including penalty. The HC set aside the cancellation orders and granted conditional relief by reopening the portal for a limited period so the petitioner could pay the amounts indicated by the authority within the stipulated time.</description>
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