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    <title>2025 (1) TMI 254 - UTTARAKHAND HIGH COURT</title>
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    <description>Cancellation of GST registration for continuous non-filing of returns was addressed by granting the taxpayer liberty to seek revocation under the GST framework. The petitioner stated readiness to file pending returns and pay the outstanding tax, interest and penalty. Relying on an earlier court order, the Court permitted an application for revocation to be filed within the stipulated time together with the required returns and dues. The competent authority was directed to consider the application and pass an order in accordance with law within the prescribed period.</description>
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      <description>Cancellation of GST registration for continuous non-filing of returns was addressed by granting the taxpayer liberty to seek revocation under the GST framework. The petitioner stated readiness to file pending returns and pay the outstanding tax, interest and penalty. Relying on an earlier court order, the Court permitted an application for revocation to be filed within the stipulated time together with the required returns and dues. The competent authority was directed to consider the application and pass an order in accordance with law within the prescribed period.</description>
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