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Case Name : Jagdamba Marble Vs Mithun Sarkar (Chhattisgarh High Court)
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Jagdamba Marble Vs Joint Commissioner (Appeals) (Chhattisgarh High Court) The Chhattisgarh High Court allowed a petition filed by Jagdamba Marble challenging the cancellation of its GST registration. The cancellation was based on findings that the business was non-operational at its registered address, as the company had relocated without updating the GST portal. Although a physical verification confirmed the business’s operations at the new location, the appellate authority upheld the cancellation, citing a “Red Alert Notice” related to alleged fraudulent input tax credit (I...
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