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    <title>2025 (3) TMI 245 - 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 paid the revenue dues and undertook to clear any remaining outstanding amount. The HC set aside the cancellation orders and directed the CGST/WBGST authority to reopen the portal for 45 days from communication of the order, with the penalty and dues to be intimated within 15 working days. The restoration was conditional: if the petitioner failed to pay the indicated amount within the permitted period, the authority could block the portal again and cancel the registration.</description>
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      <link>https://www.taxtmi.com/caselaws?id=766860</link>
      <description>GST registration cancelled for non-filing of returns was ordered to be restored after the petitioner paid the revenue dues and undertook to clear any remaining outstanding amount. The HC set aside the cancellation orders and directed the CGST/WBGST authority to reopen the portal for 45 days from communication of the order, with the penalty and dues to be intimated within 15 working days. The restoration was conditional: if the petitioner failed to pay the indicated amount within the permitted period, the authority could block the portal again and cancel the registration.</description>
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