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    <title>2024 (2) TMI 1122 - DELHI HIGH COURT</title>
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    <description>The HC allowed the petition challenging retrospective GST registration cancellation due to lack of substantive reasons. The court restored the company&#039;s registration, directing compliance with CGST rules within 30 days. While respondents retain the right to recover due taxes and penalties, the cancellation order was set aside for insufficient justification, emphasizing the need for objective criteria in registration cancellations.</description>
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      <description>The HC allowed the petition challenging retrospective GST registration cancellation due to lack of substantive reasons. The court restored the company&#039;s registration, directing compliance with CGST rules within 30 days. While respondents retain the right to recover due taxes and penalties, the cancellation order was set aside for insufficient justification, emphasizing the need for objective criteria in registration cancellations.</description>
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