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    <title>2025 (7) TMI 693 - JAMMU AND KASHMIR AND LADAKH HIGH COURT</title>
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    <description>GST registration cancelled for non-response to a show-cause notice was directed to be restored on a conditional basis. The petitioner undertook to deposit outstanding taxes, penalty and interest, file the pending returns and complete the requisite formalities. The High Court treated the matter on the same footing as an earlier case and required the petitioner to approach the competent authority for restoration within ten days, with immediate restoration of the GST number after compliance. The relief was made conditional on the stipulated deposits and filings within seven days, failing which the order would cease to operate.</description>
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      <description>GST registration cancelled for non-response to a show-cause notice was directed to be restored on a conditional basis. The petitioner undertook to deposit outstanding taxes, penalty and interest, file the pending returns and complete the requisite formalities. The High Court treated the matter on the same footing as an earlier case and required the petitioner to approach the competent authority for restoration within ten days, with immediate restoration of the GST number after compliance. The relief was made conditional on the stipulated deposits and filings within seven days, failing which the order would cease to operate.</description>
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