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    <title>Business premises found inadequate, GST registration cancelled despite no personal hearing.</title>
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    <description>Petition dismissed. HC upheld cancellation of petitioner&#039;s GST registration by revenue authorities u/s 132(1)(b) CGST/TNGST Act. Though principles of natural justice were violated by not granting personal hearing before cancellation, HC observed even if heard, consequence would have been same as petitioner&#039;s business premises were found inadequate during department visit. Impugned order passed by appellate authority was detailed, hence not interfered with by HC.</description>
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      <description>Petition dismissed. HC upheld cancellation of petitioner&#039;s GST registration by revenue authorities u/s 132(1)(b) CGST/TNGST Act. Though principles of natural justice were violated by not granting personal hearing before cancellation, HC observed even if heard, consequence would have been same as petitioner&#039;s business premises were found inadequate during department visit. Impugned order passed by appellate authority was detailed, hence not interfered with by HC.</description>
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