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    <title>2024 (2) TMI 478 - DELHI HIGH COURT</title>
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    <description>HC quashed the show cause notice for retrospective GST registration cancellation. The court found the cancellation mechanically applied without proper justification, modifying the order to cancel registration from the proprietor&#039;s date of death. The legal heir was directed to file returns and provide stock details, while allowing tax authorities to pursue recovery procedures in accordance with law.</description>
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      <description>HC quashed the show cause notice for retrospective GST registration cancellation. The court found the cancellation mechanically applied without proper justification, modifying the order to cancel registration from the proprietor&#039;s date of death. The legal heir was directed to file returns and provide stock details, while allowing tax authorities to pursue recovery procedures in accordance with law.</description>
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