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    <title>2023 (10) TMI 1511 - PATNA HIGH COURT</title>
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    <description>GST registration cancellation was held unsustainable where the impugned order did not disclose reasons, did not clearly record the alleged continuous non-filing of returns for six months, and did not show consideration of the taxpayer&#039;s reply. The cancellation was set aside, and restoration of registration was directed subject to compliance with the stated conditions, namely filing the pending returns and payment of tax, interest and penalty within the stipulated period.</description>
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      <description>GST registration cancellation was held unsustainable where the impugned order did not disclose reasons, did not clearly record the alleged continuous non-filing of returns for six months, and did not show consideration of the taxpayer&#039;s reply. The cancellation was set aside, and restoration of registration was directed subject to compliance with the stated conditions, namely filing the pending returns and payment of tax, interest and penalty within the stipulated period.</description>
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