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of Cancellation of petitioner's GST registration - scope of SCN - Since an alternative remedy in form of appeal under Section 107 of the CGST Act is available to the petitioners, which is more competent to deal with the fact finding issues, I am not inclined to entertain the instant writ petition - The petitioners are permitted to approach the Appellate Authority u/s 107 of the CGST Act within 2nd March, 2021. - HC
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