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    <title>2025 (3) TMI 1334 - GAUHATI HIGH COURT</title>
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    <description>Gauhati HC quashed GST registration cancellation order for being non-speaking and violating natural justice principles. The court found the order failed to comply with prescribed procedures under FORM GST REG-19 and lacked proper reasoning despite petitioner&#039;s non-response to show cause notice. Despite one-year delay in filing petition, HC held procedural deficiencies outweighed delayed approach due to adverse consequences. Court granted petitioner one month to either reply to show cause notice or file pending returns with full tax payment. Matter remanded to show cause notice stage, allowing petitioner opportunity to respond or comply with revocation requirements.</description>
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    <pubDate>Tue, 18 Mar 2025 00:00:00 +0530</pubDate>
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      <title>2025 (3) TMI 1334 - GAUHATI HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=767948</link>
      <description>Gauhati HC quashed GST registration cancellation order for being non-speaking and violating natural justice principles. The court found the order failed to comply with prescribed procedures under FORM GST REG-19 and lacked proper reasoning despite petitioner&#039;s non-response to show cause notice. Despite one-year delay in filing petition, HC held procedural deficiencies outweighed delayed approach due to adverse consequences. Court granted petitioner one month to either reply to show cause notice or file pending returns with full tax payment. Matter remanded to show cause notice stage, allowing petitioner opportunity to respond or comply with revocation requirements.</description>
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      <pubDate>Tue, 18 Mar 2025 00:00:00 +0530</pubDate>
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