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GST - Highlights / Catch Notes

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Cancellation of GST registration of petitioner - allegation of ...

GST

October 30, 2023

Cancellation of GST registration of petitioner - allegation of fraud, wilful misstatement or suppression of facts - In spite of the petitioner’s submission that the complete details of purchases and sales can be verified at any point of time, the 2nd respondent without resorting to such logical and legal exercise, simply carried away by the recommendations of the Inspecting Authority - Order of cancellation quashed - HC

 

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