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    <title>2026 (7) TMI 147 - BOMBAY HIGH COURT</title>
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    <description>Cancellation of GST registration for prolonged non-filing of returns was set aside, and registration was directed to be restored on conditional compliance with payment of the outstanding dues, interest, late fee and penalty within the stipulated time. The HC noted the taxpayer&#039;s explanation for the default, including financial hardship and Covid-related disruption, and also considered that similar relief had been granted in a comparable case. As the State did not oppose a similar conditional order, the impugned appellate rejection was also quashed.</description>
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      <description>Cancellation of GST registration for prolonged non-filing of returns was set aside, and registration was directed to be restored on conditional compliance with payment of the outstanding dues, interest, late fee and penalty within the stipulated time. The HC noted the taxpayer&#039;s explanation for the default, including financial hardship and Covid-related disruption, and also considered that similar relief had been granted in a comparable case. As the State did not oppose a similar conditional order, the impugned appellate rejection was also quashed.</description>
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