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    <title>2026 (6) TMI 104 - ORISSA HIGH COURT</title>
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    <description>GST registration cancelled for non-filing of returns was conditionally restored on the petitioner&#039;s undertaking to deposit the outstanding tax, interest, late fee and penalty and to complete the required formalities. The Court directed opening of the GST portal within seven days of production of a certified copy of the order, followed by seven days for payment and compliance. Revocation of cancellation was made conditional on timely fulfillment of those obligations, and the relief would not operate if the undertaking was not honoured.</description>
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