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GST - Highlights / Catch Notes

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Cancellation of GST registration - while issuing show cause ...

GST

August 5, 2023

Cancellation of GST registration - while issuing show cause notice for cancellation of Registration, necessary documents were not supplied and the notice is cryptic. It is also clear that while passing the impugned order for cancellation of Registration, the respondent authority has not assigned any reason and thus, the order passed by the respondent authority is not tenable at law. - GST registration directed to be restored - HC

 

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