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2024 (2) TMI 361 - ALLAHABAD HIGH COURTCancellation of GST registration of petitioner - non-filing of the return for six months - HELD THAT:- The petitioner is also entitled for the benefit of the order passed by this Court in (Chandra Sarin Vs. Union of India) [2022 (9) TMI 1047 - ALLAHABAD HIGH COURT]. In the said judgment, the Court has held that the impugned order does not assign any reason whatsoever for cancelling registration of the petitioner and is passed only on the ground that reply to the show cause notice is not given. The non-submission of reply to the show cause cannot be a ground for cancellation of the registration. The orders dated 17.03.2023 is set aside and the petitioner is permitted to appear before the respondent along with the reply to show cause notice and the certified copy of this order as well as the copy of the judgment passed in Chandra Sarin, within three weeks from today - petition allowed.
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