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    <title>2023 (7) TMI 1229 - DELHI HIGH COURT</title>
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    <description>HC found the retrospective GST registration cancellation from July 2017 arbitrary and unjustified. The court directed authorities to process registration cancellation from June 2019, when business operations ceased, after ensuring all pre-June 2019 statutory requirements were met. The judgment emphasized judicious exercise of administrative discretion in tax registration matters.</description>
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      <description>HC found the retrospective GST registration cancellation from July 2017 arbitrary and unjustified. The court directed authorities to process registration cancellation from June 2019, when business operations ceased, after ensuring all pre-June 2019 statutory requirements were met. The judgment emphasized judicious exercise of administrative discretion in tax registration matters.</description>
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