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    <title>GST registration cancellation on account of non-filing of returns is impermissible where tax liability discharged</title>
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    <description>Where a taxpayer has discharged outstanding tax, interest and penalty through the electronic cash ledger and is prepared to file pending returns, cancellation of GST registration premised solely on non filing is not appropriate; the taxpayer may be permitted to file returns and must pay any remaining demand identified on review, upon which cancellation will be revoked.</description>
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      <description>Where a taxpayer has discharged outstanding tax, interest and penalty through the electronic cash ledger and is prepared to file pending returns, cancellation of GST registration premised solely on non filing is not appropriate; the taxpayer may be permitted to file returns and must pay any remaining demand identified on review, upon which cancellation will be revoked.</description>
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