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    <description>GST registration cancellation proceedings were left to departmental adjudication rather than quashed at the writ stage, as the show cause notice was still pending before the proper officer. The Court emphasised procedural fairness in light of the surprise premises visit and the absence of prior notice before inspection. It directed the proper officer to decide the notice within 30 days, grant a personal hearing to the petitioner, and carry out a fresh visit to the premises before passing the final order.</description>
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      <description>GST registration cancellation proceedings were left to departmental adjudication rather than quashed at the writ stage, as the show cause notice was still pending before the proper officer. The Court emphasised procedural fairness in light of the surprise premises visit and the absence of prior notice before inspection. It directed the proper officer to decide the notice within 30 days, grant a personal hearing to the petitioner, and carry out a fresh visit to the premises before passing the final order.</description>
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