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[Cites 0, Cited by 0] [Section 23(2)] [Section 23] [Entire Act]

State of Himachal Pradesh - Subsection

Section 23(2)(b) in Himachal Pradesh Goods and Services Tax Rules, 2017

(b)The proper officer may, for reasons to be recorded in writing, under circumstances other than those specified in clause (a), by an order in Form GST REG-05, reject the application for revocation of cancellation of registration and communicate the same to the applicant.