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GST - Highlights / Catch Notes

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Cancellation of registration of petitioner - violation of ...

Case Laws     GST

July 22, 2023

Cancellation of registration of petitioner - violation of principles of natural justice - The cancellation was based on allegations of the petitioner using more Input Tax Credit (ITC) than available, and discrepancies found in a report submitted by the State GST Authority. - The petitioner was not confronted with or supplied any material relating to these allegations - The order of cancellation of GST registration set aside - HC

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