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    <title>2023 (3) TMI 875 - DELHI HIGH COURT</title>
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    <description>HC addressed arbitrary GST registration cancellation, ruling that the cancellation would take effect from 11.01.2020 instead of the retrospective date of 01.07.2017 proposed by tax authorities. The court directed restoration of GSTIN from the later date while preserving tax recovery proceedings, effectively balancing procedural compliance and taxpayer interests.</description>
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      <description>HC addressed arbitrary GST registration cancellation, ruling that the cancellation would take effect from 11.01.2020 instead of the retrospective date of 01.07.2017 proposed by tax authorities. The court directed restoration of GSTIN from the later date while preserving tax recovery proceedings, effectively balancing procedural compliance and taxpayer interests.</description>
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