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    <title>2025 (1) TMI 780 - ORISSA HIGH COURT</title>
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    <description>Delay in seeking revocation of cancellation of GST registration was treated as condonable, and relief was extended on parity with a coordinate Bench order. The petitioner was directed to be considered for revocation of registration in accordance with law, but only after depositing all taxes, interest, late fee, penalty and other dues and completing the required formalities. The operative effect was conditional restoration consideration rather than unconditional revocation, with compliance with statutory and procedural requirements made mandatory before relief could follow.</description>
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      <description>Delay in seeking revocation of cancellation of GST registration was treated as condonable, and relief was extended on parity with a coordinate Bench order. The petitioner was directed to be considered for revocation of registration in accordance with law, but only after depositing all taxes, interest, late fee, penalty and other dues and completing the required formalities. The operative effect was conditional restoration consideration rather than unconditional revocation, with compliance with statutory and procedural requirements made mandatory before relief could follow.</description>
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