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    <title>2023 (6) TMI 287 - JAMMU AND KASHMIR AND LADAKH HIGH COURT</title>
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    <description>HC declined to examine the merits of the challenge to cancellation of GST registration for non-filing of more than six consecutive returns, noting that the petitioner had already availed the statutory appellate remedy before the Deputy Commissioner (Appeal) II, Jammu and that such appeal was pending. Treating the writ as premature, HC refrained from interfering with the cancellation order. Instead, HC directed the appellate authority to hear and decide the pending appeal expeditiously, preferably within three weeks of receipt of the HC&#039;s order. The writ petition was accordingly disposed of.</description>
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      <description>HC declined to examine the merits of the challenge to cancellation of GST registration for non-filing of more than six consecutive returns, noting that the petitioner had already availed the statutory appellate remedy before the Deputy Commissioner (Appeal) II, Jammu and that such appeal was pending. Treating the writ as premature, HC refrained from interfering with the cancellation order. Instead, HC directed the appellate authority to hear and decide the pending appeal expeditiously, preferably within three weeks of receipt of the HC&#039;s order. The writ petition was accordingly disposed of.</description>
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