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2023 (2) TMI 981 - HC - GSTCancellation of registration of petitioner - petitioner’s registration was cancelled on the ground that the petitioner had neither appeared for a personal hearing nor submitted any reply - HELD THAT:- There is no statutory provision that requires a taxpayer to seek an NOC from any authority for moving an application for revocation of cancellation of its registration. It is found that the procedure adopted by the respondents for cancellation of the registration is flawed. As noted above, the impugned show cause notice cannot be considered as a show cause notice at all and therefore, the impugned order dated 11.10.2022, cancelling the petitioner’s registration, has been passed in violation of principles of natural justice and is liable to be set aside. The impugned show cause notice dated 22.09.2022 as well as the impugned order dated 11.10.2022, cancelling the petitioner’s GSTIN Registration, are set aside - petition allowed.
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