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2023 (4) TMI 250 - GUJARAT HIGH COURTService of SCN - Cancellation of GST registration of petitioner - HELD THAT:- Subsequent to filling of the petition, there is no gainsaying that the detailed show cause notice was delivered to the petitioner. Therefore, the ground raised in the petition that notice was not sent with detailed reasons to the petitioner nor was uploaded on the portal, no longer remained available to be advanced. In view of the aforesaid developments and the situation emerging, this petition is disposed of by passing the following directions, (i) The petitioner shall be given time till 15th April, 2023 to submit its reply. (ii) The date of personal hearing within this period may also be fixed to provide the reasonable opportunity of being heard to the petitioner. (iii) The decision shall be rendered by the competent authority within three weeks from the date when the aforesaid exercise of hearing is completed. Petition allowed.
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