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GST - Highlights / Catch Notes

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Cancellation of GST registration of petitioner - registration ...

Case Laws     GST

September 9, 2023

Cancellation of GST registration of petitioner - registration obtained by means of fraud, wilful misstatement or suppression of facts - The impugned SCN is incapable of eliciting any meaningful response as it does not indicate as to what is the fraud allegedly perpetuated by the petitioner or the wilful misstatement allegedly made by the petitioner. - Order of cancellation set aside - HC

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