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    <title>2025 (4) TMI 679 - CALCUTTA HIGH COURT</title>
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    <description>A writ challenge to GST registration cancellation was not entertained because the statutory remedy of revocation under Section 30 remained available and had not been invoked. The challenge was based on alleged inadequate opportunity and non-response to the show-cause notice, but the court treated the revocation mechanism as the proper course before writ relief. The petitioner was directed to file a revocation application within two weeks, and the authorities were required to decide it on merits after granting a hearing and passing a reasoned order.</description>
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      <link>https://www.taxtmi.com/caselaws?id=768765</link>
      <description>A writ challenge to GST registration cancellation was not entertained because the statutory remedy of revocation under Section 30 remained available and had not been invoked. The challenge was based on alleged inadequate opportunity and non-response to the show-cause notice, but the court treated the revocation mechanism as the proper course before writ relief. The petitioner was directed to file a revocation application within two weeks, and the authorities were required to decide it on merits after granting a hearing and passing a reasoned order.</description>
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      <pubDate>Tue, 25 Mar 2025 00:00:00 +0530</pubDate>
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