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    <title>2024 (1) TMI 436 - DELHI HIGH COURT</title>
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    <description>SC examined a GST registration cancellation case where the petitioner sought cancellation due to business closure during COVID. The court rejected the retrospective cancellation, modifying the order to make the cancellation effective from the suspension date. The judgment emphasized providing necessary details to authorities and ensuring objective criteria for registration cancellation, while preserving parties&#039; rights and tax-related contentions.</description>
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      <description>SC examined a GST registration cancellation case where the petitioner sought cancellation due to business closure during COVID. The court rejected the retrospective cancellation, modifying the order to make the cancellation effective from the suspension date. The judgment emphasized providing necessary details to authorities and ensuring objective criteria for registration cancellation, while preserving parties&#039; rights and tax-related contentions.</description>
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