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2023 (9) TMI 400 - DELHI HIGH COURTCancellation of GST registration of petitioner - non-functioning at the principal place of business - failure to produce the necessary documents or appear at the personal hearing - HELD THAT:- Mr. Rajeev Aggarwal, learned counsel appearing for the respondents does not seriously dispute that the petitioner’s son had visited the office of the Proper Officer on the appointed date and time. In the given circumstances, it is considered apposite to set aside the impugned order and the matter remanded to the Proper Officer to consider it afresh, after affording the petitioner an opportunity to be heard - petition disposed off.
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