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    <title>2026 (4) TMI 593 - CALCUTTA HIGH COURT</title>
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    <description>GST registration cancelled for non-filing of returns was interfered with where there was no allegation of dubious tax evasion and continued cancellation would obstruct business and revenue recovery. Conditional relief was granted: the cancellation and appellate orders were set aside subject to the taxpayer filing returns for the default period and paying the outstanding tax, interest, fine and penalty. The portal was also directed to be activated to enable compliance, and registration was to be restored only upon fulfilment of those conditions.</description>
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