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2023 (11) TMI 1007 - CALCUTTA HIGH COURTRight to make application either cancellation for revocation or by filing appeal - Registration Cancellation order not available - fault in the system of the department - HELD THAT:- The order of cancellation of registration of the petitioner is neither available in the portal nor the respondent has been able to hand over a copy of the same to the petitioner nor the petitioner has produced the hard copy of the same before the Court also. The petitioner cannot be a remediless for the fault in the system of the department and petitioner can’t be deprived of its right to make application either cancellation for revocation or by filing appeal - Petition is disposed of by directing the respondent CGST authority concerned to hand over the hard copy of the order in original cancelling the petitioner’s registration and if it is furnished to the petitioner, petitioner will be entitled to file application for revocation of the same on the basis of the aforesaid hard copy to be supplied within fifteen days.
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