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    <title>2026 (8) TMI 844 - PATNA HIGH COURT</title>
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    <description>GST registration cancellation, described as capable of causing civil death to a taxpayer&#039;s business, requires reconsideration of revocation where pending returns were filed shortly after cancellation, taxes were paid, and late fees were deposited. The rejection of revocation and the appellate order were set aside, with the revocation application remitted to the competent authority for a fresh decision rather than to the appellate authority.</description>
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      <description>GST registration cancellation, described as capable of causing civil death to a taxpayer&#039;s business, requires reconsideration of revocation where pending returns were filed shortly after cancellation, taxes were paid, and late fees were deposited. The rejection of revocation and the appellate order were set aside, with the revocation application remitted to the competent authority for a fresh decision rather than to the appellate authority.</description>
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