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    <title>Purchaser Not Liable for Penalties Due to Seller&#039;s Registration Cancellation; No Guilt in ITC Claim.</title>
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    <description>Penalty - availing ITC - cancellation of seller&#039;s registration - It is claimed that the purchase was not aware that the registration of the seller was cancelled - The purchase cannot be held guilty nor he is liable to pay the penalty.</description>
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