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    <title>2024 (10) TMI 126 - DELHI HIGH COURT</title>
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    <description>HC set aside cancellation of the taxpayer&#039;s GST registration. The court held the sole ground in the SCN-failure to pay tax, interest or penalty within three months-is not a statutory ground under Section 29 CGST Act for cancellation. The impugned order showed no amount determined as payable and was issued in breach of natural justice because the SCN summoned a personal hearing without specifying date or time. The cancellation order was quashed and the petition disposed.</description>
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    <pubDate>Thu, 19 Sep 2024 00:00:00 +0530</pubDate>
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      <title>2024 (10) TMI 126 - DELHI HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=759527</link>
      <description>HC set aside cancellation of the taxpayer&#039;s GST registration. The court held the sole ground in the SCN-failure to pay tax, interest or penalty within three months-is not a statutory ground under Section 29 CGST Act for cancellation. The impugned order showed no amount determined as payable and was issued in breach of natural justice because the SCN summoned a personal hearing without specifying date or time. The cancellation order was quashed and the petition disposed.</description>
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      <pubDate>Thu, 19 Sep 2024 00:00:00 +0530</pubDate>
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