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    <title>2023 (11) TMI 551 - DELHI HIGH COURT</title>
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    <description>The HC examined a GST registration cancellation case involving retrospective cancellation from 01.07.2017. The court found procedural irregularities in the cancellation process and insufficient grounds for retrospective cancellation. The HC directed the cancellation to be effective from 28.11.2019, rejecting the earlier retrospective date, while preserving the respondent&#039;s right to pursue lawful actions under applicable tax statutes.</description>
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      <description>The HC examined a GST registration cancellation case involving retrospective cancellation from 01.07.2017. The court found procedural irregularities in the cancellation process and insufficient grounds for retrospective cancellation. The HC directed the cancellation to be effective from 28.11.2019, rejecting the earlier retrospective date, while preserving the respondent&#039;s right to pursue lawful actions under applicable tax statutes.</description>
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