Retrospective cancellation voided for jurisdictional defects; registration restored retrospectively and application for additional business place to be reconsidered
Case-Laws
GST
The HC allowed the petition, holding that delay and laches did not bar relief but the show-cause notice suffered a jurisdictional defect rendering the retrospective cancellation of registration void. The court found the notice vague as to allegations of fraud, willful misstatement or suppression and that no not
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