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2023 (4) TMI 304 - HC - GSTCancellation of GST registration of petitioner - HELD THAT:- If the petitioner was in custody from 16.11.2022 until 08.12.2022 when he was admitted to bail and released, the petitioner could not have been served with Show Cause Notice dated 17.11.2022 and he could not have issued any response, but the GST registration is cancelled based on the said Show Cause Notice holding that petitioner’s response is considered. It would be irrefutable that the cancellation of GST registration is without due opportunity and is arbitrary, and as such, this Court must interfere with the impugned order - However, neither can substantiate this argument based on a reference to the reasons assigned in the impugned order. The petition is allowed - The second respondent – the Superintendent of Central Tax is permitted to pass suitable orders for revocation of the cancellation of the registration, if the petitioner files Returns for the relevant period for which returns have to be filed.
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