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    <description>HC set aside cancellation of GST registration and directed revival of the petitioner&#039;s registration, noting the petitioner had failed to file regular returns and had not replied to the SCN. The court granted liberty to the respondent to initiate appropriate proceedings, including imposing penalties and recovering any tax due for periods where returns were not filed. Petition allowed, with revival subject to subsequent enforcement action by the revenue.</description>
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      <description>HC set aside cancellation of GST registration and directed revival of the petitioner&#039;s registration, noting the petitioner had failed to file regular returns and had not replied to the SCN. The court granted liberty to the respondent to initiate appropriate proceedings, including imposing penalties and recovering any tax due for periods where returns were not filed. Petition allowed, with revival subject to subsequent enforcement action by the revenue.</description>
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