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High Court Sets Aside Demand Overturned Due to Retrospective Cancellation of Supplier Registration, Violating Natural Justice Principles.
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....Reversal of input tax credit - the supplier dealers' Registration Certificates have been cancelled with retrospective effect - the impugned orders have been passed in violation of principles of natural justice as the respondent has proceeded to complete the assessment on totally different grounds than what was mentioned in the pre-revision notice - demand set aside - HC....