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Bombay High Court Quashes Cancellation of GST Registration and Rejection of Revocation Due to Arbitrary Mechanical Order; Orders Restoration. Cancellation Under Section 29 of CGST Act Without Consideration of Assessee's Submissions and Vague Show Cause Notice Held Invalid.

The petitioner, a proprietary concern engaged in aggregation and supply of used plastic PET bottles, held GST registration effective from 16 March 202...