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    <title>2024 (10) TMI 1392 - ALLAHABAD HIGH COURT</title>
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    <description>Section 30 of the CGST Act was read to require that an application for revocation of cancellation of GST registration not be rejected without giving the applicant an opportunity of hearing. Where the revocation request remained pending, the competent authority was required to consider and decide it after hearing the applicant. The petitioner was also permitted to file a fresh detailed application if advised. The matter was therefore disposed of with a direction to hear the petitioner and pass the requisite order expeditiously.</description>
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      <description>Section 30 of the CGST Act was read to require that an application for revocation of cancellation of GST registration not be rejected without giving the applicant an opportunity of hearing. Where the revocation request remained pending, the competent authority was required to consider and decide it after hearing the applicant. The petitioner was also permitted to file a fresh detailed application if advised. The matter was therefore disposed of with a direction to hear the petitioner and pass the requisite order expeditiously.</description>
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