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    <title>2025 (4) TMI 1161 - CALCUTTA HIGH COURT</title>
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    <description>The SC conditionally restored the petitioner&#039;s GST registration after cancellation for non-filing of returns. Despite procedural defaults and appeal being time-barred, the Court granted relief subject to strict conditions: filing all pending returns, paying tax dues, interest, and penalties within six weeks. The jurisdictional officer was directed to reactivate the registration portal within seven working days, balancing revenue interests with business continuity.</description>
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      <description>The SC conditionally restored the petitioner&#039;s GST registration after cancellation for non-filing of returns. Despite procedural defaults and appeal being time-barred, the Court granted relief subject to strict conditions: filing all pending returns, paying tax dues, interest, and penalties within six weeks. The jurisdictional officer was directed to reactivate the registration portal within seven working days, balancing revenue interests with business continuity.</description>
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