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GST - Highlights / Catch Notes

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Seeking revocation of the Cancellation of the GST registration ...

Case Laws     GST

April 3, 2024

Seeking revocation of the Cancellation of the GST registration retrospectively - petitioner not found functioning from the given address - The High Court examined the petitioner's challenge against the retrospective cancellation of their GST registration. The petitioner argued that the cancellation was based on a mistaken identity, as the Field Visit Report cited was not related to them. The Court acknowledged the petitioner's concerns and directed the competent authority to review the revocation petition and address the alleged errors within two weeks. The petitioner was granted the opportunity to pursue additional legal recourse if necessary.

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