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    <title>2023 (4) TMI 427 - ALLAHABAD HIGH COURT</title>
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    <description>GST registration of a firm was cancelled by tax authorities with inconsistent reasons between show cause notice and final order. HC found the cancellation arbitrary, violating principles of natural justice and Section 29 of UPGST Act. The court quashed the cancellation order, directing respondents to pass a fresh order after providing proper opportunity of hearing, while also setting aside the limitation-based appeal dismissal.</description>
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      <description>GST registration of a firm was cancelled by tax authorities with inconsistent reasons between show cause notice and final order. HC found the cancellation arbitrary, violating principles of natural justice and Section 29 of UPGST Act. The court quashed the cancellation order, directing respondents to pass a fresh order after providing proper opportunity of hearing, while also setting aside the limitation-based appeal dismissal.</description>
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