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    <title>2026 (2) TMI 223 - GAUHATI HIGH COURT</title>
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    <description>Cancellation of GST registration for nonfiling of returns was challenged; the court set aside the impugned order and ordered restoration of registration upon satisfaction of outstanding statutory dues. The Superintendent must intimate the total dues, if any, up to the date of cancellation; the petitioner must deposit any such GST dues, and thereafter the authority shall revoke the cancellation and restore the GST registration. The petition was disposed of following similar precedents and after noting prior administrative remedies had been invoked and rejected.</description>
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    <pubDate>Wed, 28 Jan 2026 00:00:00 +0530</pubDate>
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      <description>Cancellation of GST registration for nonfiling of returns was challenged; the court set aside the impugned order and ordered restoration of registration upon satisfaction of outstanding statutory dues. The Superintendent must intimate the total dues, if any, up to the date of cancellation; the petitioner must deposit any such GST dues, and thereafter the authority shall revoke the cancellation and restore the GST registration. The petition was disposed of following similar precedents and after noting prior administrative remedies had been invoked and rejected.</description>
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