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2023 (11) TMI 872 - KERALA HIGH COURTCancellation of GST registration - blocking of ITC to all the customers of the petitioners - violation of fundamental right of doing business guaranteed under Article 19 (1) (g) of Constitution of India - no discrepancy in the claim of the input tax raised by the petitioners for the Financial Year 2017-2018 and 2021- 2022 - HELD THAT:- This Court is not going into the allegations as mentioned in Ext.P1 show cause notice. However, as the show cause notice has been issued and the petitioners have responded to the said show cause notice, the second respondent is directed to conclude the adjudication of Ext.P1 show cause notice issued to the petitioners expeditiously, in accordance with law and petitioners should be afforded opportunity for giving evidence in support of their claim. The second respondent should make endeavour to finalise the adjudication proceedings of Ext. P1 show cause notice expeditiously, preferably, within a period of two months and communicate the orders to the petitioners. The writ petition is finally disposed of.
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