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GST - Highlights / Catch Notes

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Non-service of SCN - violation of principles of natural justice ...

GST

August 18, 2023

Non-service of SCN - violation of principles of natural justice - Cancellation of GST registration - It was the bounden duty of the petitioner to have verified its common portal that is made available as per the provision. - The contentions raised in the writ petition that Ext P1 assessment order was not served as per the provisions of the Act is untenable. - HC

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