Where registration of assessee was cancelled after forming opinion that assessee was a fake entity and was created only to pass on irregular ITC to recipient of invoices without underlying supply, and document supporting same had been supplied to assessee, writ petition of assessee challenging cancellation on ground that no reasons were assigned for cancellation was to be dismissed – Limton Metals Ltd. v. Superintendent – [2024] 164 taxmann.com 209 (Calcutta)
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