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    <title>Doctrine of Proportionality applied to restore GST Registration on the condition of the Taxpayer making complete payment.</title>
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    <description>The court applied the doctrine of proportionality to restore GST registration where the taxpayer had paid all outstanding tax, interest and late fees and made an additional remedial contribution, conditioning restoration on prompt payment of any further liabilities communicated by the revenue and continued compliance, while recognising that cancellation powers remain for conduct meeting established cancellation criteria.</description>
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