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2020 (4) TMI 174 - HC - GSTMaintainability of petition - availability of alternative remedy of appeal - cancellation of registration - closure of business - HELD THAT:- The petitioner has a remedy of appeal under Section 107 of the Act. On a plain and simple language of section 29 of the Act, even if the person stops the business resulting in cancellation of the registration, the liability accrued till such time cannot be waived or diminished. Petition dismissed.
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