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Case Law Details

Case Name : Dominic David Vs State Tax Officer (Kerala High Court)
Related Assessment Year :
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Dominic David Vs State Tax Officer (Kerala High Court)

The show cause notice issued to the petitioner in this case shows that the same has been issued in Form GST Reg 31, which is the form for issuing a notice regarding suspension of registration.

The notice is absolutely vague and it is not clearly specified with any clarity, the reasons for proposing cancellation even the period for which there was alleged failure to file returns is not specified.

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