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    <title>2022 (3) TMI 263 - CALCUTTA HIGH COURT</title>
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    <description>HC allowed the appeal, directing restoration of appellant&#039;s GST registration certificate under both state and central acts within one week. The court found the cancellation orders and rejection of revocation application unreasonable and arbitrary due to lack of proper reasoning. Authorities had cancelled registration despite appellant filing returns and paying taxes, late fees, and interest. The court noted violations of natural justice principles and jurisdictional confusion between state and central authorities. Authorities were granted liberty to issue a fresh show cause notice for any late fee discrepancies, with requirement to provide a speaking order.</description>
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    <pubDate>Tue, 01 Mar 2022 00:00:00 +0530</pubDate>
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      <title>2022 (3) TMI 263 - CALCUTTA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=419225</link>
      <description>HC allowed the appeal, directing restoration of appellant&#039;s GST registration certificate under both state and central acts within one week. The court found the cancellation orders and rejection of revocation application unreasonable and arbitrary due to lack of proper reasoning. Authorities had cancelled registration despite appellant filing returns and paying taxes, late fees, and interest. The court noted violations of natural justice principles and jurisdictional confusion between state and central authorities. Authorities were granted liberty to issue a fresh show cause notice for any late fee discrepancies, with requirement to provide a speaking order.</description>
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      <pubDate>Tue, 01 Mar 2022 00:00:00 +0530</pubDate>
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