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Court Rules GST Registration Cancellation Unjustified Due to Lack of Reason and Vague Show Cause Notice.
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....Cancellation of GST registration of petitioner - there is no reason why the petitioner’s cancellation was effected with retrospective effect. It is also clear that the order rejecting the petitioner’s application for cancellation of registration, is unsustainable as it discloses no reason. The show cause notice issued earlier to the petitioner is also cryptic and does not set out any particulars as to why the petitioner’s application for registration was proposed to be rejected. - HC....