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    <title>2026 (10) TMI 936 - GAUHATI HIGH COURT</title>
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    <description>GST registration cancellation founded on a show-cause notice that the taxpayer did not receive was quashed where the electronic portal barred a revocation application after the prescribed period expired. The taxpayer must file all outstanding returns within the stipulated period and discharge applicable tax, penalty, interest and late fees. The remedial approach applied to comparable GST registration-cancellation matters addresses both ineffective notice and the practical unavailability of portal-based revocation.</description>
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