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Cancellation of GST registration violated petitioner's constitutional right to carry on business. Respondent should have initiated legal action for alleged fraud instead of outright cancellation, depriving petitioner from conducting business. Suspension order passed without considering petitioner's reply, rendering proceedings liable to be set aside. High Court quashed impugned proceedings, directed respondent to consider petitioner's reply and pass appropriate orders on merits to revoke suspension of GST registration in accordance with law.
Cancellation of GST registration violated petitioner's constitutional right to carry on business. Respondent should have initiated legal action for alleged fraud instead of outright cancellation, depriving petitioner from conducting business. Suspension order passed without considering petitioner's reply, rendering proceedings liable to be set aside. High Court quashed impugned proceedings, directed respondent to consider petitioner's reply and pass appropriate orders on merits to revoke suspension of GST registration in accordance with law.
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