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    <title>2024 (2) TMI 1002 - DELHI HIGH COURT</title>
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    <description>HC found the retrospective GST registration cancellation from 01.07.2017 improper. The court modified the cancellation date to 04.09.2021, aligning with the Show Cause Notice. The respondents retained rights to recover any outstanding taxes or penalties. The decision balanced procedural fairness with the department&#039;s regulatory powers while acknowledging the petitioner&#039;s intent to discontinue business operations.</description>
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      <link>https://www.taxtmi.com/caselaws?id=449851</link>
      <description>HC found the retrospective GST registration cancellation from 01.07.2017 improper. The court modified the cancellation date to 04.09.2021, aligning with the Show Cause Notice. The respondents retained rights to recover any outstanding taxes or penalties. The decision balanced procedural fairness with the department&#039;s regulatory powers while acknowledging the petitioner&#039;s intent to discontinue business operations.</description>
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