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    <title>GST Registration Cancellation can take effect from the date of issuance of Show Cause Notice</title>
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    <description>The court concluded that cancellation of GST registration should not be back dated to the date registration was granted but must take effect from the date of issuance of the show cause notice, while preserving the revenue authority&#039;s right to pursue tax recovery or statutory violation proceedings in accordance with law.</description>
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