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    <title>Suspension of GST registration is counterproductive and affects tax recovery</title>
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    <description>The court found that suspension or cancellation of GST registration prevents the taxpayer from issuing invoices and impedes tax recovery, and therefore directed revocation of the suspension. The assessing authority was ordered to issue a fresh show cause notice promptly, allow the assessee reasonable time to file objections, and thereafter adjudicate the SCN by passing a reasoned order on merits and in accordance with law.</description>
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      <title>Suspension of GST registration is counterproductive and affects tax recovery</title>
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      <description>The court found that suspension or cancellation of GST registration prevents the taxpayer from issuing invoices and impedes tax recovery, and therefore directed revocation of the suspension. The assessing authority was ordered to issue a fresh show cause notice promptly, allow the assessee reasonable time to file objections, and thereafter adjudicate the SCN by passing a reasoned order on merits and in accordance with law.</description>
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