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    <title>2023 (9) TMI 904 - KERALA HIGH COURT</title>
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    <description>HC examined GST registration cancellation based on alleged fake invoicing. Court set aside original cancellation order, directing tax authorities to provide adverse materials to petitioner and issue fresh order within three weeks. Petitioner must appear with relevant records to dispute allegations, with GST registration restoration contingent on proceeding outcomes. Court emphasized independent decision-making by tax authority.</description>
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      <description>HC examined GST registration cancellation based on alleged fake invoicing. Court set aside original cancellation order, directing tax authorities to provide adverse materials to petitioner and issue fresh order within three weeks. Petitioner must appear with relevant records to dispute allegations, with GST registration restoration contingent on proceeding outcomes. Court emphasized independent decision-making by tax authority.</description>
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