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    <title>2024 (2) TMI 758 - DELHI HIGH COURT</title>
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    <description>HC allowed petitioner&#039;s challenge to retrospective GST registration cancellation. The court modified the cancellation date from 01.07.2017 to 31.03.2020, aligning with business discontinuation. Respondents were authorized to assess and recover any outstanding tax, penalty, or interest. The decision emphasized that retrospective cancellation requires objective justification and consideration of taxpayer and customer impacts.</description>
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      <link>https://www.taxtmi.com/caselaws?id=449607</link>
      <description>HC allowed petitioner&#039;s challenge to retrospective GST registration cancellation. The court modified the cancellation date from 01.07.2017 to 31.03.2020, aligning with business discontinuation. Respondents were authorized to assess and recover any outstanding tax, penalty, or interest. The decision emphasized that retrospective cancellation requires objective justification and consideration of taxpayer and customer impacts.</description>
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