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GST - Highlights / Catch Notes

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Cancellation of registration certificate of petitioner - ...

Case Laws     GST

January 21, 2023

Cancellation of registration certificate of petitioner - petitioner did not remain present on stop during inspection - In absence of any intimating during the spot visit, if it was difficult for him to remain present because of the shift in the office, the cancellation of registration with the retrospective date is fully impermissible. - HC

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