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    <title>2024 (9) TMI 1640 - DELHI HIGH COURT</title>
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    <description>A taxpayer facing proposed GST registration cancellation for alleged fraud, wilful misstatement, suppression of facts, Rule 86B violation and being found non-existent at the declared principal place of business was given a further opportunity to produce supporting documents. The authorities were directed to consider the additional material and then pass a fresh order only after granting a hearing. The operative effect was that the taxpayer could file documents to substantiate business activity at the declared premises before any final decision on cancellation was made.</description>
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      <description>A taxpayer facing proposed GST registration cancellation for alleged fraud, wilful misstatement, suppression of facts, Rule 86B violation and being found non-existent at the declared principal place of business was given a further opportunity to produce supporting documents. The authorities were directed to consider the additional material and then pass a fresh order only after granting a hearing. The operative effect was that the taxpayer could file documents to substantiate business activity at the declared premises before any final decision on cancellation was made.</description>
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