Court Reinstates Petitioner's GST Registration; Authority Must Provide Adverse Materials for Response Before Making Decisions.

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Full Text of the Document

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....Cancellation of GST registration of petitioner - the competent authority was only required to form the formalities and the authority concerned or the competent authority could not have taken an independent decision. Therefore, the impugned order is set aside. - The petitioner is directed to appear before the GST authority - The adverse materials collected against the petitioner must be given to him for adverting the same by him - HC....