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GST - Highlights / Catch Notes

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Cancellation of GST registration of petitioner - Violation of ...

Case Laws     GST

January 8, 2024

Cancellation of GST registration of petitioner - Violation of principles of natural justice - The impugned notice only states that the registration is liable to be cancelled for the reason “Rule 21(a)- a person does not conduct any business from declared place of business.” Thus it is evident from the notice itself that the impugned notice is bereft of any reason or documentary evidence in support of such reason. - GST registration restored - HC

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