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    <title>2023 (10) TMI 1070 - UTTARAKHAND HIGH COURT</title>
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    <description>The HC set aside the cancellation of GST registration and the notice issued to the petitioner, finding the notice vague and non-compliant with natural justice principles. The notice lacked the name and designation of the signatory and scheduled a hearing on a date later declared a holiday, without issuing any subsequent notice. The court held that cancellation under Section 29(2) proviso requires a proper opportunity of hearing, which was not provided. Consequently, the impugned order dated 23.08.2022 and the notice dated 06.08.2022 were quashed, and the petition was allowed.</description>
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    <pubDate>Fri, 04 Aug 2023 00:00:00 +0530</pubDate>
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      <title>2023 (10) TMI 1070 - UTTARAKHAND HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=444847</link>
      <description>The HC set aside the cancellation of GST registration and the notice issued to the petitioner, finding the notice vague and non-compliant with natural justice principles. The notice lacked the name and designation of the signatory and scheduled a hearing on a date later declared a holiday, without issuing any subsequent notice. The court held that cancellation under Section 29(2) proviso requires a proper opportunity of hearing, which was not provided. Consequently, the impugned order dated 23.08.2022 and the notice dated 06.08.2022 were quashed, and the petition was allowed.</description>
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      <pubDate>Fri, 04 Aug 2023 00:00:00 +0530</pubDate>
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