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    <title>2023 (12) TMI 733 - DELHI HIGH COURT</title>
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    <description>The HC allowed the petition challenging retrospective GST registration cancellation. The order was set aside due to lack of reasoning and arbitrary retroactive application. The court directed registration cancellation from September 2018, while preserving authorities&#039; right to initiate proceedings for potential statutory violations if substantiated.</description>
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      <description>The HC allowed the petition challenging retrospective GST registration cancellation. The order was set aside due to lack of reasoning and arbitrary retroactive application. The court directed registration cancellation from September 2018, while preserving authorities&#039; right to initiate proceedings for potential statutory violations if substantiated.</description>
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