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    <title>2022 (4) TMI 48 - CALCUTTA HIGH COURT</title>
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    <description>The HC set aside the order cancelling petitioner&#039;s GST registration certificate, finding a violation of natural justice principles as petitioner was denied access to documents relied upon by authorities. Without addressing the substantive merits, the court directed the Deputy Commissioner of State Tax to reconsider the revocation application within four weeks, provide all necessary documents to petitioner, and issue a reasoned order after granting a proper hearing. The ruling emphasized the importance of procedural fairness in administrative actions.</description>
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      <description>The HC set aside the order cancelling petitioner&#039;s GST registration certificate, finding a violation of natural justice principles as petitioner was denied access to documents relied upon by authorities. Without addressing the substantive merits, the court directed the Deputy Commissioner of State Tax to reconsider the revocation application within four weeks, provide all necessary documents to petitioner, and issue a reasoned order after granting a proper hearing. The ruling emphasized the importance of procedural fairness in administrative actions.</description>
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