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    <title>2025 (9) TMI 457 - GUJARAT HIGH COURT</title>
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    <description>HC dismissed the appeal seeking restoration of registration as time-barred but allowed the petitioner, without prejudice to rights, to pay late fees of Rs. 2,46,500 on or before 31.10.2025 and file the required GST returns. Upon payment and filing, the respondent authority must consider and process the returns and, in accordance with law, pass an appropriate order restoring the registration within four weeks from the date of return filing and payment of late fees. Petition disposed.</description>
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      <link>https://www.taxtmi.com/caselaws?id=777968</link>
      <description>HC dismissed the appeal seeking restoration of registration as time-barred but allowed the petitioner, without prejudice to rights, to pay late fees of Rs. 2,46,500 on or before 31.10.2025 and file the required GST returns. Upon payment and filing, the respondent authority must consider and process the returns and, in accordance with law, pass an appropriate order restoring the registration within four weeks from the date of return filing and payment of late fees. Petition disposed.</description>
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