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    <title>2025 (6) TMI 1652 - GAUHATI HIGH COURT</title>
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    <description>Cancellation of GST registration could not be sustained where the show-cause notice was not served in the prescribed modes, and the taxpayer had already paid the dues and fine. The court noted that the revocation request had remained unattended and, on those facts, set aside the cancellation. The authorities were directed to verify whether any further amount remained payable and to notify the taxpayer if a balance was found due, after which restoration of registration was to follow.</description>
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      <description>Cancellation of GST registration could not be sustained where the show-cause notice was not served in the prescribed modes, and the taxpayer had already paid the dues and fine. The court noted that the revocation request had remained unattended and, on those facts, set aside the cancellation. The authorities were directed to verify whether any further amount remained payable and to notify the taxpayer if a balance was found due, after which restoration of registration was to follow.</description>
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