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Notices/endorsements issued to non-existent entity quashed. Respondents free to pursue proceedings against appropriate entity as per law.

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....Notices/endorsement in Form GST DRC-01 issued to a non-existent entity set aside. Proceedings initiated through show cause notices/endorsement quashed. Respondents at liberty to pursue proceedings against appropriate entity regarding subject matter as per law. Petitions disposed of on premise that no proceedings could be initiated against a non-existent company.....

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