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    <title>2023 (3) TMI 1611 - CULCUTTA HIGH COURT</title>
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    <description>A writ petition under WPA resulted in direction to the state GST authority to restore an entity&#039;s cancelled registration subject to payment of outstanding revenue; the electronic portal must be reopened for 30 days to permit payment. The restoration is conditional: if the registrant fails to pay the specified dues within that period, the authority retains the power to cancel the restoration and close the portal. The order addresses cancellation for non filing of returns, temporary administrative reopening for revenue collection, and conditional reinstatement tied to timely payment of tax dues.</description>
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