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    <title>2025 (5) TMI 2198 - ALLAHABAD HIGH COURT</title>
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    <description>The HC held that notices and order cancelling the petitioner&#039;s GST registration for failure to file returns were invalid because the system-generated notice lacked the name and office of the issuing authority and bore no digital signature, so could not be justified by the GSTN advisory. The court found the advisory inapplicable where the notice did not identify the officer, concluded the issuance was dehors the Act and Rules, quashed the notice dated 14.11.2023 and order dated 05.01.2024, and allowed the petition.</description>
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      <title>2025 (5) TMI 2198 - ALLAHABAD HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=464358</link>
      <description>The HC held that notices and order cancelling the petitioner&#039;s GST registration for failure to file returns were invalid because the system-generated notice lacked the name and office of the issuing authority and bore no digital signature, so could not be justified by the GSTN advisory. The court found the advisory inapplicable where the notice did not identify the officer, concluded the issuance was dehors the Act and Rules, quashed the notice dated 14.11.2023 and order dated 05.01.2024, and allowed the petition.</description>
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      <pubDate>Tue, 13 May 2025 00:00:00 +0530</pubDate>
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