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    <title>2025 (2) TMI 877 - CALCUTTA HIGH COURT</title>
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    <description>GST registration cancelled for non-filing of returns was ordered to be restored after the petitioner stated that outstanding dues had been paid and undertook to clear any further liability, including penalty, for restoration. The HC accepted this position, set aside the cancellation orders, and directed the authority to specify the dues within a fixed time and reopen the portal for a limited period to enable payment. The authority&#039;s power to take further action was preserved if the petitioner failed to pay the amount indicated.</description>
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      <description>GST registration cancelled for non-filing of returns was ordered to be restored after the petitioner stated that outstanding dues had been paid and undertook to clear any further liability, including penalty, for restoration. The HC accepted this position, set aside the cancellation orders, and directed the authority to specify the dues within a fixed time and reopen the portal for a limited period to enable payment. The authority&#039;s power to take further action was preserved if the petitioner failed to pay the amount indicated.</description>
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