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    <description>Cancellation of GST registration for non-filing of returns was set aside where the assessee had paid the revenue dues and undertook to clear any remaining liability, including penalty. The HC directed restoration of registration and permitted limited reopening of the portal so the assessee could make payment of the amounts indicated by the GST authority. Relief was made conditional on payment within the time specified; failing compliance, the authority was at liberty to proceed further.</description>
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