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2023 (6) TMI 135 - ALLAHABAD HIGH COURTCancellation of GST registration of petitioner - non-filing of returns for a continuous period of six months - HELD THAT:- The order dated 01.12.2020 clearly falls short of the requirement of Article 14 of the Constitution of India. The appellate order dated 30.12.2021 clearly exceeds the power conferred upon the appellate authority as it decides the appeal on the issues which were neither a part of the show-cause notice nor was a consideration when the order dated 01.12.2020 was passed. Both the orders i.e. 01.12.2020 & 30.12.2021 are set aside - the matter is remanded back to the authority concerned to pass a fresh order after giving an opportunity of hearing to the petitioner in accordance with law.
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