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    <title>2023 (9) TMI 1648 - GAUHATI HIGH COURT</title>
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    <description>GST registration cancellation was held unsustainable where the order contained only the bare statement that registration was cancelled, without reasons or discernible application of mind, despite its civil consequences on the ability to carry on business. The cancellation was set aside and the matter was restored to the stage of the show-cause notice. The taxpayer was allowed to file an additional reply, including the later filing of returns, and the authority was directed to reconsider the matter afresh in accordance with law.</description>
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      <description>GST registration cancellation was held unsustainable where the order contained only the bare statement that registration was cancelled, without reasons or discernible application of mind, despite its civil consequences on the ability to carry on business. The cancellation was set aside and the matter was restored to the stage of the show-cause notice. The taxpayer was allowed to file an additional reply, including the later filing of returns, and the authority was directed to reconsider the matter afresh in accordance with law.</description>
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