Since the SCN for cancellation of RC was not issued in the correct form, the entire proceedings, including the cancellation order, were held to be without jurisdiction and invalid.
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Judgment no. 155 dated 15.07.2024 is presented below for your reading and reference.
Author and Advocate Ms. Nidhi Aggarwal is presenting GST case law/judgment in simplified manner under the title “Lawgics”. The judgment /case law is interpreted in simplified manner with a vision to spread knowledge of complex GST law amongst the taxpayers, tax professionals, students and knowledge seeker.
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