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    <description>The High Court dealt with cancellation of GST registration and a dismissed time-barred statutory appeal, and directed the petitioner to seek restoration of the GST number before the Competent Authority within seven days. Restoration was made conditional on compliance with required formalities and on filing returns and depositing tax, penalty and interest within the stipulated time. The Court followed earlier similar orders but declined to decide the broader objection under Article 226 concerning availability of an alternative appellate remedy, leaving that issue open.</description>
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