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    <description>The SC upheld the petitioner&#039;s right to GST registration reinstatement, contingent upon filing outstanding returns, paying tax defaults with interest and penalties within 45 days, and complying with specific procedural conditions. The court mandated cash payments, scrutiny of Input Tax Credit, and required GST portal modifications, emphasizing strict adherence to GST Act compliance requirements.</description>
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      <description>The SC upheld the petitioner&#039;s right to GST registration reinstatement, contingent upon filing outstanding returns, paying tax defaults with interest and penalties within 45 days, and complying with specific procedural conditions. The court mandated cash payments, scrutiny of Input Tax Credit, and required GST portal modifications, emphasizing strict adherence to GST Act compliance requirements.</description>
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