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GST - Highlights / Catch Notes

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Cancellation of petiitoner's registration - default in filing ...

GST

February 15, 2023

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

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