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2024 (2) TMI 1287 - MADRAS HIGH COURTViolation of principles of natural justice - Validity of assessment order - order was passed without providing an opportunity to raise objections with regard to such assessment - cancellation of the GST registration - non-payment of GST arrears - HELD THAT:- The order of cancellation of registration was issued on 23.11.2022 pursuant to an application made by the petitioner on 10.10.2022. The final return is on record, and this document clearly indicates that such return was filed after the cancellation of registration on 17.03.2023. Nonetheless, in view of the cancellation of registration, it is likely that the petitioner would not have reason to access the portal in the manner that a registered person would be required to. In any event, the assessment order discloses that the petitioner did not participate in proceedings culminating in such assessment order. For this limited reason, the impugned order warrants interference. The matter is remanded for re-consideration by the first respondent. The petitioner is directed to submit a reply to the show cause notice in Form DRC- 01 within a maximum period of two weeks from the date of receipt of a copy of this order - Petition disposed off.
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