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    <title>2024 (2) TMI 1363 - DELHI HIGH COURT</title>
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    <description>HC addressed a GST registration cancellation dispute, finding the retrospective cancellation from 01.07.2017 improper. The court modified the cancellation order to be effective from 26.11.2020, citing lack of proper notice and insufficient reasons. The judgment emphasized procedural fairness, allowing tax authorities to pursue outstanding dues while protecting the petitioner&#039;s rights under GST regulations.</description>
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      <description>HC addressed a GST registration cancellation dispute, finding the retrospective cancellation from 01.07.2017 improper. The court modified the cancellation order to be effective from 26.11.2020, citing lack of proper notice and insufficient reasons. The judgment emphasized procedural fairness, allowing tax authorities to pursue outstanding dues while protecting the petitioner&#039;s rights under GST regulations.</description>
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