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The HC dismissed the petition and directed that the petitioner's GST registration be cancelled with effect from 1 July 2020. The court found the sole ground for cancellation was continuous non-filing of returns for six months and noted proof of the proprietor's death by death certificate. The HC held that, because the show-cause notice did not allege retrospective cancellation, the impugned order could not operate retrospectively; accordingly retrospective cancellation was disallowed. In light of these findings, the HC ordered cancellation prospectively from 1 July 2020 and disposed of the petition.
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