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2023 (2) TMI 934 - HC - GSTCancellation of GST registration of petitioner - GST return not filed - non-submission of reply to SCN as SCN not received by the petitioner - violation of principles of natural justice - HELD THAT:- The present petitioner is also entitled for the benefit of the order passed by this Court in Technosum India Pvt. Ltd. Lucknow Vs. Union of India and others [2022 (9) TMI 1412 - ALLAHABAD HIGH COURT]. In the said judgment, the Court has held that the impugned order does not assign any reason whatsoever for cancelling registration of the petitioner and is passed only on the ground that reply to the show cause notice is not given. The non-submission of reply to the show cause cannot be a ground for cancellation of the registration. The present petitioner is also entitled for the same relief. The benefit of the above order, shall also be made available to the present petitioner. Petition allowed.
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