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    <title>2025 (11) TMI 764 - JAMMU AND KASHMIR AND LADAKH HIGH COURT</title>
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    <description>GST registration cancelled by the proper officer was directed to be restored subject to compliance with specified conditions. The petitioner was required to approach the competent authority within seven days, file the pending returns, and deposit tax, penalty and interest within the same period. Restoration of the GST number was made conditional on completion of the requisite formalities, and the order would cease to operate if compliance was not made within time. The respondents&#039; legal objections were not examined, and relief was granted on a compliance-based basis consistent with earlier cases.</description>
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      <description>GST registration cancelled by the proper officer was directed to be restored subject to compliance with specified conditions. The petitioner was required to approach the competent authority within seven days, file the pending returns, and deposit tax, penalty and interest within the same period. Restoration of the GST number was made conditional on completion of the requisite formalities, and the order would cease to operate if compliance was not made within time. The respondents&#039; legal objections were not examined, and relief was granted on a compliance-based basis consistent with earlier cases.</description>
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