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    <title>2024 (1) TMI 437 - DELHI HIGH COURT</title>
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    <description>HC found the GST registration cancellation order invalid due to lack of clear reasoning. The retrospective cancellation from 31.03.2022 was deemed improper, as the show cause notice and cancellation order did not provide specific grounds. The court restored the petitioner&#039;s registration and directed filing of pending returns, allowing respondent to initiate appropriate proceedings if needed.</description>
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    <pubDate>Mon, 08 Jan 2024 00:00:00 +0530</pubDate>
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      <title>2024 (1) TMI 437 - DELHI HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=448038</link>
      <description>HC found the GST registration cancellation order invalid due to lack of clear reasoning. The retrospective cancellation from 31.03.2022 was deemed improper, as the show cause notice and cancellation order did not provide specific grounds. The court restored the petitioner&#039;s registration and directed filing of pending returns, allowing respondent to initiate appropriate proceedings if needed.</description>
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      <pubDate>Mon, 08 Jan 2024 00:00:00 +0530</pubDate>
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