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    <title>2025 (7) TMI 55 - DELHI HIGH COURT</title>
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    <description>GST registration cancellation was not restored directly; the petitioner was directed to pursue the statutory revocation route before the department. Relevant documents were to be filed with the revocation application, a departmental decision was to be taken within one month, and a personal hearing was to be provided. Access to the GST portal was also to be enabled so the application could be filed. The show cause notice and cancellation order were not quashed, as the matter was disposed of by directing revocation proceedings instead of immediate judicial restoration.</description>
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      <description>GST registration cancellation was not restored directly; the petitioner was directed to pursue the statutory revocation route before the department. Relevant documents were to be filed with the revocation application, a departmental decision was to be taken within one month, and a personal hearing was to be provided. Access to the GST portal was also to be enabled so the application could be filed. The show cause notice and cancellation order were not quashed, as the matter was disposed of by directing revocation proceedings instead of immediate judicial restoration.</description>
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