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    <title>2023 (1) TMI 732 - DELHI HIGH COURT</title>
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    <description>HC addressed GST registration cancellation where officer passed order without due diligence. Despite significant delay in appeal filing, court set aside cancellation orders and remitted matter to Appellate Authority. Petitioner&#039;s willingness to pay outstanding tax, interest, and fine was pivotal. Court directed fresh examination of case, emphasizing opportunity for compliance rectification over strict procedural limitations.</description>
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      <description>HC addressed GST registration cancellation where officer passed order without due diligence. Despite significant delay in appeal filing, court set aside cancellation orders and remitted matter to Appellate Authority. Petitioner&#039;s willingness to pay outstanding tax, interest, and fine was pivotal. Court directed fresh examination of case, emphasizing opportunity for compliance rectification over strict procedural limitations.</description>
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