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    <description>The HC addressed a GST registration cancellation due to non-filing of returns. The court ruled that cancellation should be corrective, not punitive, and granted the petitioners an opportunity to rectify their default by filing pending returns and paying requisite dues within four weeks. If complied, their GST registration would be restored; otherwise, cancellation would be reinstated.</description>
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      <description>The HC addressed a GST registration cancellation due to non-filing of returns. The court ruled that cancellation should be corrective, not punitive, and granted the petitioners an opportunity to rectify their default by filing pending returns and paying requisite dues within four weeks. If complied, their GST registration would be restored; otherwise, cancellation would be reinstated.</description>
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