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    <title>2023 (11) TMI 1340 - KERALA HIGH COURT</title>
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    <description>Where GST registration had already been cancelled and the show cause notice was still pending adjudication after replies were filed, restoration of registration pending adjudication was not considered necessary. The direction to complete adjudication expeditiously, after giving opportunity to adduce evidence and within a stipulated time, was treated as a proper exercise of discretion and required no interference. The appellate challenge was therefore rejected, and the order directing expeditious adjudication without restoring registration remained undisturbed.</description>
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      <description>Where GST registration had already been cancelled and the show cause notice was still pending adjudication after replies were filed, restoration of registration pending adjudication was not considered necessary. The direction to complete adjudication expeditiously, after giving opportunity to adduce evidence and within a stipulated time, was treated as a proper exercise of discretion and required no interference. The appellate challenge was therefore rejected, and the order directing expeditious adjudication without restoring registration remained undisturbed.</description>
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