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    <title>2024 (2) TMI 1364 - DELHI HIGH COURT</title>
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    <description>HC ruled on GST registration cancellation, finding retrospective cancellation impermissible. The court modified the cancellation order to operate from the date of application, ensuring procedural fairness. The decision emphasized that registration cannot be mechanically cancelled retroactively and must adhere to objective criteria, while preserving the respondents&#039; right to recover any outstanding taxes or penalties through legal mechanisms.</description>
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      <description>HC ruled on GST registration cancellation, finding retrospective cancellation impermissible. The court modified the cancellation order to operate from the date of application, ensuring procedural fairness. The decision emphasized that registration cannot be mechanically cancelled retroactively and must adhere to objective criteria, while preserving the respondents&#039; right to recover any outstanding taxes or penalties through legal mechanisms.</description>
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