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2024 (4) TMI 295 - HC - GSTViolation of principles of natural justice - ex-parte demand - retrospective cancellation of GST registration of petitioner - under declaration of output tax - excess claim of Input Tax Credit - ITC claimed from cancelled dealers - return defaulters and tax non payers - HELD THAT:- It is an admitted case of the Department that in case registration is cancelled retrospectively, the taxpayer cannot access the portal. Accordingly, there is merit in the contention of the petitioner that he was not served with the impugned Show Cause Notice and the impugned order which was issued after the registration was cancelled. The impugned order which had been passed solely on account that petitioner had not filed a reply cannot be sustained. The matter is liable to be remitted to the Proper Officer for re-adjudication. Accordingly, the impugned order dated 04.12.2023 is set aside. The matter is remitted to the Proper Officer for re-adjudication - Petition disposed off by way of remand.
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