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    <title>2025 (6) TMI 505 - CALCUTTA HIGH COURT</title>
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    <description>Cancellation of GST registration for non-filing of returns was set aside where the taxpayer stated that the admitted dues had been paid and undertook to clear any further outstanding amounts. The Calcutta HC directed restoration of registration, but made the relief conditional on payment of the dues indicated by the GST authority, including penalty, within the time allowed. The portal was ordered to remain open for 45 days from communication of the order so the taxpayer could make payment within 15 working days.</description>
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