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GST - Highlights / Catch Notes

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Cancellation of GST registration of petitioner - It is beyond ...

GST

April 18, 2023

Cancellation of GST registration of petitioner - It is beyond cavil that a summary of a show cause notice cannot be a substitute of a proper show cause notice and would entail violation of principles of natural justice. In the absence of clear charges upon which the person so alleged is required to answer, proper opportunity to defend itself stands denied. - orders quashed - HC

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