Court Remands Registration Cancellation Case for Reconsideration Due to Officer's Oversight and Time Limitation Issues.

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....Cancellation of registration of petitioner - non-application of mind - time limitation - e concerned officer should carefully pen down the orders, and not rely on the system generated orders. - those who are willing to be part of the tax regime should be given, as far as possible, an opportunity to do so. - Matter restored back - HC....