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2023 (7) TMI 1293 - KARNATAKA HIGH COURTCancellation of registration of petitioner - rejection on the ground that registration was obtained by means of fraud, wilful misstatement or suppression of facts - HELD THAT:- It would not be appropriate to enter into the merits of the contentions raised by the Revenue regarding the stand of the petitioner at this stage. Suffice it to state that the order at Annexure-A dated 12.06.2023 is to be set aside on the ground that order is passed on grounds not made out in the show-cause notice at Annexure-D. However, the show-cause notice at Annexure-D would stand subject to the condition being imposed by this Court, that the respondent-Revenue to furnish the material in support of Annexure-D to the petitioner, upon the petitioner marking his appearance before the respondent-Commercial Tax Officer on 05.08.2023. Though the learned counsel for the petitioner submits that by virtue of the Order at Annexure-A being set aside, order of suspension requires to be revoked - Petition disposed off.
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