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    <title>2025 (8) TMI 560 - PATNA HIGH COURT</title>
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    <description>The HC rejected the respondents&#039; appeal based on limitation but found the cancellation of GST registration flawed due to non-application of mind and violation of natural justice principles, as the petitioner&#039;s reply was not considered. The cancellation order dated 12.09.2022 was held to be non-speaking and defective. The HC set aside the impugned orders and remanded the matter to the Superintendent to reconsider the petitioner&#039;s contentions afresh, directing completion of proceedings within three months. The petition was allowed by way of remand.</description>
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      <title>2025 (8) TMI 560 - PATNA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=776373</link>
      <description>The HC rejected the respondents&#039; appeal based on limitation but found the cancellation of GST registration flawed due to non-application of mind and violation of natural justice principles, as the petitioner&#039;s reply was not considered. The cancellation order dated 12.09.2022 was held to be non-speaking and defective. The HC set aside the impugned orders and remanded the matter to the Superintendent to reconsider the petitioner&#039;s contentions afresh, directing completion of proceedings within three months. The petition was allowed by way of remand.</description>
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