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GST registration restored which was cancelled without due service of Show Cause Notice

The Hon’ble Kerala High Court (“the High Court”) in the case of Western offshore & marine projects Pvt. Ltd. v. State Tax Officer [WP (C) No. 29765 of 2022 dated November 11, 2022] set aside the order cancelling Goods and Service Tax (“GST”) Registration of M/s Western Offshore & Marine Projects Pvt. Ltd. on the grounds that Show Cause Notice (“SCN”) was not duly issued for the cancellation of registration by the State Tax Officer.

Source a2ztaxcorp

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