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    <description>GST registration suspension disputes require a taxpayer to be given a fair opportunity to respond before adverse action is finalised. The Delhi High Court permitted filing of a reply to the show cause notice, directed restoration of access to the GST portal for that purpose, and required a personal hearing after the reply is filed. It further directed the authority to take a prompt decision on the notice within the stipulated time so that the registration is not kept under suspension indefinitely.</description>
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