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Court Orders Restoration of Registration After Cancellation Due to Default; Respondents Ignored Petitioner's Response to Show Cause Notice.

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....Cancellation of petiitoner's registration - default in filing the returns for more than six months - it is apparent that the impugned order cancelling the petitioner’s registration is unsustainable as it does not consider the petitioner’s response to the Show Cause Notice - The respondents are directed to restore the petitioner’s Registration - HC....