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2023 (7) TMI 706

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..... tance in the contentions as urged on behalf of the petitioners inasmuch as the impugned order cancelling the registration of the petitioners appears to be on a ground completely outside of scope of show cause notice issued to the petitioners. This would certainly cause prejudice to the petitioners as the petitioners never anticipated such reason as set out in the impugned order. It is opined that .....

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..... 4th June 2021 and Cancellation of GST Registration dated 12th July 2021 and marked as an Exhibit-C E and duly attached to the present writ petition. 2. Mr. Walve, learned counsel for the petitioners has drawn our attention to the show cause notice dated 24th June 2021 and reply to the show cause notice dated 29th June 2021. He has also drawn our attention to the impugned order cancelling the regis .....

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..... arned counsel for the parties. We have also perused the impugned order and also the record. There is much substance in the contentions as urged on behalf of the petitioners inasmuch as the impugned order cancelling the registration of the petitioners appears to be on a ground completely outside of scope of show cause notice issued to the petitioners. This would certainly cause prejudice to the pet .....

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