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    <title>2025 (4) TMI 1143 - KERALA HIGH COURT</title>
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    <description>HC examined a GST registration cancellation case involving non-filing of returns for six continuous months. The taxpayer filed returns for only two months after receiving a show cause notice, but failed to file remaining months&#039; returns and pay dues. HC held that piecemeal return filing does not interrupt continuous default. The registration cancellation was legally justified, as the statutory scheme requires complete compliance with all pending returns and associated tax dues after notice issuance. Writ petition was dismissed.</description>
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      <description>HC examined a GST registration cancellation case involving non-filing of returns for six continuous months. The taxpayer filed returns for only two months after receiving a show cause notice, but failed to file remaining months&#039; returns and pay dues. HC held that piecemeal return filing does not interrupt continuous default. The registration cancellation was legally justified, as the statutory scheme requires complete compliance with all pending returns and associated tax dues after notice issuance. Writ petition was dismissed.</description>
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