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GST - Highlights / Catch Notes

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Revocation of cancellation of GST registration - validity of ...

GST

December 16, 2022

Revocation of cancellation of GST registration - validity of assessment order - ex-parte order - Not only the order is nonspeaking, but cryptic in nature and the reason of cancellation not decipherable therefrom. Principles of natural justice stand violated and the order needs to be quashed as it entails penal and pecuniary consequences. - Registration restored. - HC

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