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    <title>2024 (3) TMI 56 - DELHI HIGH COURT</title>
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    <description>HC ruled that GST registration cancellation must be based on objective criteria, not subjective satisfaction. The Show Cause Notice was deficient due to lack of essential details. While retrospective cancellation was modified, the respondents retain rights to recover taxes and penalties. The petitioner was directed to comply with GST Act provisions and file necessary details.</description>
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      <description>HC ruled that GST registration cancellation must be based on objective criteria, not subjective satisfaction. The Show Cause Notice was deficient due to lack of essential details. While retrospective cancellation was modified, the respondents retain rights to recover taxes and penalties. The petitioner was directed to comply with GST Act provisions and file necessary details.</description>
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