Common portal notice after GST registration cancellation was insufficient; physical service and hearing were required before adjudication could procee...
CENVAT credit - ISD - Since the appellant has only one factory and the credit was availed on the registered office and not at the factory is only technical lapse and the cenvat credit cannot be denied for technical infractions. - AT
CENVAT credit - ISD - Since the appellant has only one factory and the credit was availed on the registered office and not at the factory is only technical lapse and the cenvat credit cannot be denied for technical infractions. - AT
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