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    <title>2022 (5) TMI 128 - ALLAHABAD HIGH COURT</title>
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    <description>Cancellation of GST registration remains appealable under Section 107 of the U.P. Goods and Services Tax Act, 2017, and the limitation period runs from communication of the order to the person concerned. The Court did not examine the merits of the cancellation; it instead permitted the petitioner to invoke the statutory appellate remedy against the cancellation order. If an appeal is filed, the appellate authority is directed to consider and decide it expeditiously within two months from the date of filing.</description>
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      <description>Cancellation of GST registration remains appealable under Section 107 of the U.P. Goods and Services Tax Act, 2017, and the limitation period runs from communication of the order to the person concerned. The Court did not examine the merits of the cancellation; it instead permitted the petitioner to invoke the statutory appellate remedy against the cancellation order. If an appeal is filed, the appellate authority is directed to consider and decide it expeditiously within two months from the date of filing.</description>
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