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GST - Highlights / Catch Notes

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Cancellation of registration of petitioner - inability to avail ...

Case Laws     GST

July 26, 2023

Cancellation of registration of petitioner - inability to avail the opportunity of hearing extended for bonafide reasons - If the petitioner can demonstrate bonafides, there would be no need to take a pedantic approach. The reasons assigned by the petitioner could be bonafide and the petitioner must have another opportunity of hearing to establish the same. - Matter restored back - HC

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