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    <title>Non-Submission of reply to the SCN cannot be a valid ground for cancellation of GST Registration</title>
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    <description>Non-submission of a reply to a Show Cause Notice (SCN) does not constitute a valid ground for cancellation of GST registration where the registered person was not afforded a proper opportunity to respond; the court allowed the petitioner to file a response and directed the revenue authority to pass fresh orders in accordance with law, setting aside the cancellation and appellate orders to enable fresh adjudication consistent with procedural fairness and the right to be heard.</description>
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      <description>Non-submission of a reply to a Show Cause Notice (SCN) does not constitute a valid ground for cancellation of GST registration where the registered person was not afforded a proper opportunity to respond; the court allowed the petitioner to file a response and directed the revenue authority to pass fresh orders in accordance with law, setting aside the cancellation and appellate orders to enable fresh adjudication consistent with procedural fairness and the right to be heard.</description>
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