Court Grants Fresh Chance to Respond to GST Cancellation Notice; Highlights Time Limitation and Non-application of Mind Issues.

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....Cancellation of GST registration of petitioner - time limitation - Non-application of mind - The reason for not being able to reply to the show cause notice in time has been sufficiently explained by the petitioner - it would serve the ends of justice in the event the petitioner is provided a fresh opportunity to respond to the show cause notice. - HC....