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    <title>2020 (2) TMI 853 - BOMBAY HIGH COURT</title>
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    <description>The High Court set aside the order cancelling the petitioner&#039;s registration under the Central Goods and Services Tax Act, 2017, directing proceedings to resume from the show cause notice stage. The court emphasized that the cancellation was overturned solely due to the failure to consider the petitioner&#039;s timely reply submitted before the deadline. The petitioner was instructed to appear before the State Tax Officer as per the specified date, with proceedings continuing based on their merits. The court highlighted the petitioner&#039;s right to file returns in compliance with the law.</description>
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      <description>The High Court set aside the order cancelling the petitioner&#039;s registration under the Central Goods and Services Tax Act, 2017, directing proceedings to resume from the show cause notice stage. The court emphasized that the cancellation was overturned solely due to the failure to consider the petitioner&#039;s timely reply submitted before the deadline. The petitioner was instructed to appear before the State Tax Officer as per the specified date, with proceedings continuing based on their merits. The court highlighted the petitioner&#039;s right to file returns in compliance with the law.</description>
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