2025 (9) TMI 984
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.... ORDER 1. Having heard learned counsel for the petitioner and Sri Arvind Kumar Mishra, learned Standing Counsel for the respondents, it remains undisputed that the petitioner's registration under the UPGST Act, 2017 was cancelled on 28.12.2022 w.e.f. 28.12.2022. It is not the case of the revenue that the said registration has ever been revived or that the petitioner ever sought revival o....




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