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2024 (2) TMI 416 - TELANGANA HIGH COURTCancellation of Registration of petitioner - the impugned order also does not disclose the grounds on which the authorities concerned were compelled to issue the cancellation of the registration - violation of principles of natural justice - HELD THAT:- The impugned order dated 11.07.2022 and the rejection of the revocation of the order dated 26.12.2023 stands set aside/quashed. However, since the impugned orders have been passed without affording any opportunity of hearing to the petitioner, it is ordered that the impugned order dated 11.07.2022 itself be treated as a show cause notice and the petitioner may enter appearance before respondent No.1 and submit a detailed reply on or before 09.02.2024. The petitioner would also be at liberty to submit returns which they have not yet filed along with the late fees on application for delayed submission of returns so that the registration of the petitioner gets restored. Since the setting aside of the order dated 11.07.2022 would automatically restore the registration of the petitioner, it is made clear that if any Input Tax Credit (ITC) remains unutilized, the petitioner shall not be permitted to utilize the same till the finalization of the show cause proceedings. The Writ Petition stands allowed.
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