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2024 (1) TMI 710 - MADRAS HIGH COURTViolation of principles of natural justice - whether the petitioner was provided a reasonable opportunity before the drastic order of cancellation of registration was issued? - HELD THAT:- From the show cause notice, it appears that such notice was digitally signed by the Goods and Services Tax Network. When the said show cause notice is read with the impugned order, it is quite evident that the whole process has been undertaken mechanically. As pointed out by learned counsel for the petitioner, lines 1 and 2 of the impugned order are undoubtedly contradictory. Since such impugned order has resulted in great prejudice to the petitioner without the petitioner being provided a reasonable opportunity to respond, the impugned order calls for interference. The order dated 31.01.2023 cancelling the petitioner's GST registration is quashed - Petition allowed.
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