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    <title>2023 (4) TMI 324 - CESTAT KOLKATA</title>
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    <description>The Tribunal held that the appellants did not violate Regulation 10(n) of CBLR, 2018, as they had fulfilled their obligations by verifying documents from government authorities. The revocation of the CB Licence, forfeiture of the security deposit, and imposition of the penalty were deemed unjustified. The Tribunal also found that the Principal Commissioner failed to comply with procedural requirements, rendering the impugned order unsustainable. As a result, the appeal was allowed, and all adverse actions against the appellants were overturned.</description>
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      <title>2023 (4) TMI 324 - CESTAT KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=436298</link>
      <description>The Tribunal held that the appellants did not violate Regulation 10(n) of CBLR, 2018, as they had fulfilled their obligations by verifying documents from government authorities. The revocation of the CB Licence, forfeiture of the security deposit, and imposition of the penalty were deemed unjustified. The Tribunal also found that the Principal Commissioner failed to comply with procedural requirements, rendering the impugned order unsustainable. As a result, the appeal was allowed, and all adverse actions against the appellants were overturned.</description>
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