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    <title>2026 (5) TMI 1017 - JAMMU AND KASHMIR AND LADAKH HIGH COURT</title>
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    <description>GST registration cancelled for failure to respond to a show-cause notice may be restored in writ jurisdiction where the dealer undertakes to comply with statutory obligations. The Court treated the matter as governed by earlier similar orders and directed restoration of the GSTIN/UIN upon filing the pending returns and depositing tax, penalty and interest within the time fixed. The petitioner was required to approach the competent authority within seven days, and the restoration would cease to operate if the stipulated compliance was not completed.</description>
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      <description>GST registration cancelled for failure to respond to a show-cause notice may be restored in writ jurisdiction where the dealer undertakes to comply with statutory obligations. The Court treated the matter as governed by earlier similar orders and directed restoration of the GSTIN/UIN upon filing the pending returns and depositing tax, penalty and interest within the time fixed. The petitioner was required to approach the competent authority within seven days, and the restoration would cease to operate if the stipulated compliance was not completed.</description>
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