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    <title>2021 (10) TMI 321 - MADRAS HIGH COURT</title>
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    <description>GST registration cancellation under the Tamil Nadu GST Rules was held unsustainable where the show cause notice was not issued in the prescribed FORM GST REG-17 and omitted the date and time of personal hearing required by Rule 22(1). The court treated compliance with the statutory notice format and hearing particulars as mandatory before cancellation under Section 29, and set aside the cancellation order because the prerequisite notice was defective. No view was taken on the alleged default on merits.</description>
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      <description>GST registration cancellation under the Tamil Nadu GST Rules was held unsustainable where the show cause notice was not issued in the prescribed FORM GST REG-17 and omitted the date and time of personal hearing required by Rule 22(1). The court treated compliance with the statutory notice format and hearing particulars as mandatory before cancellation under Section 29, and set aside the cancellation order because the prerequisite notice was defective. No view was taken on the alleged default on merits.</description>
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