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    <title>2024 (10) TMI 133 - GAUHATI HIGH COURT</title>
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    <description>Cancellation of GST registration by a quasi-judicial authority was unsustainable where the order gave no reasons and showed non-application of mind, especially because it had civil consequences by disabling the taxpayer from carrying on business. The HC set aside the cancellation order and restored the registration position to the stage of the show-cause notice, allowing the taxpayer to file a reply and requiring the authority to proceed in accordance with law.</description>
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      <description>Cancellation of GST registration by a quasi-judicial authority was unsustainable where the order gave no reasons and showed non-application of mind, especially because it had civil consequences by disabling the taxpayer from carrying on business. The HC set aside the cancellation order and restored the registration position to the stage of the show-cause notice, allowing the taxpayer to file a reply and requiring the authority to proceed in accordance with law.</description>
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