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2024 (4) TMI 319 - HC - GSTCancellation of GST registration - documents are vitiated by lack of clarity and non-application of mind - violation of principles of natural justice - HELD THAT:- The show cause notice does not indicate as to which provisions of the applicable GST statutes were not complied with by the petitioner. In those circumstances, as correctly pointed out by the petitioner in reply dated 09.02.2023, it was not possible for the petitioner to show cause in response. The order of cancellation also contains no reasons except for the contradictory statements referring to the reply dated 09.02.2023 and thereafter stating that no reply was submitted. Therefore, the impugned order of cancellation is unsustainable. The impugned order of cancellation is quashed and, as a corollary, the first respondent is directed to restore the registration of the petitioner forthwith. It is made clear that it is open to the respondents to initiate proceedings, including for cancellation of registration, in case of non-compliance, in accordance with law. Petition allowed.
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