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    <title>2024 (12) TMI 1435 - CALCUTTA HIGH COURT</title>
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    <description>The HC set aside the tax registration cancellation due to non-filing of returns. The court allowed the petitioner to reinstate registration by filing outstanding returns and paying requisite taxes, interest, and penalties within four weeks. The judgment prioritized business continuity and tax recovery over strict procedural enforcement, provided there was no evidence of fraudulent intent.</description>
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      <description>The HC set aside the tax registration cancellation due to non-filing of returns. The court allowed the petitioner to reinstate registration by filing outstanding returns and paying requisite taxes, interest, and penalties within four weeks. The judgment prioritized business continuity and tax recovery over strict procedural enforcement, provided there was no evidence of fraudulent intent.</description>
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