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2024 (3) TMI 390 - RAJASTHAN HIGH COURTCancellation of GST registration certificate of the petitioner - cancellation because of not filing of GST returns as stipulated in law - HELD THAT:- Since the matter involves a question of law as to whether a person can be rendered remediless, particularly, for earning his livelihood due to not uploading of his GST details within the stipulated time frame, therefore, the same requires consideration. This Court is also conscious of the fact that the validity of Section 107 of the Act of 2017 is pending consideration. The matter is listed in the fresh category, therefore, the writ petition deserves to be admitted - Issue notice - List the matter on 29.04.2024.
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