GST Registration Canceled Without Hearing; High Court Remands to Assessing Officer for Show-Cause Resolution.

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Full Text of the Document

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....Cancellation of the registration of the petitioners - not providing an opportunity of hearing - As the Appellate Authority has dismissed the appeals of the petitioners, the respondent authorities will not be able to exercise the revisional power under section 108 of the GST Act. - The High court resorted the matter back to the Assessing Officer at show-cause notice stage and the registration number of the petitioners shall remain suspended till such show-cause notices are disposed of.....