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    <title>2020 (7) TMI 178 - KARNATAKA HIGH COURT</title>
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    <description>The court disposed of the petition, granting the petitioner liberty to file necessary applications seeking revocation of the cancellation of registration. The Assistant Commissioner of Commercial Taxes, Bengaluru was directed to consider the application expeditiously within two weeks, keeping all contentions open. The judgment focused on interpreting Section 30 of the CGST Act, emphasizing procedural fairness for the petitioner and the obligation of the tax authority to promptly consider revocation applications. All pending interlocutory applications were disposed of, and no costs were awarded.</description>
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      <description>The court disposed of the petition, granting the petitioner liberty to file necessary applications seeking revocation of the cancellation of registration. The Assistant Commissioner of Commercial Taxes, Bengaluru was directed to consider the application expeditiously within two weeks, keeping all contentions open. The judgment focused on interpreting Section 30 of the CGST Act, emphasizing procedural fairness for the petitioner and the obligation of the tax authority to promptly consider revocation applications. All pending interlocutory applications were disposed of, and no costs were awarded.</description>
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