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2010 (3) TMI 1000 - HC - VAT and Sales TaxExtract: .......eding as are available as regards the belated return in accordance with law. In the absence of proper service, I do not find any justification to uphold the order passed by the respondent cancelling the registration. Accordingly, the impugned order stands set aside. The writ petition is allowed. No costs. Consequently, M.P. No. 1 of 2010 is closed.
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