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GST - Highlights / Catch Notes

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Cancellation of petitioner’s GST registration - fraudulent ...

GST

January 30, 2024

Cancellation of petitioner’s GST registration - fraudulent purchase - The High Court quashed the Show Cause notice (SCN) which proposed to cancel the petitioner's GST registration on the ground that the SCN lacked clear allegations and reasons, failed to meet the requisite standard, and did not specify a date or time for a personal hearing, denying the petitioner an opportunity to be heard.

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