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    <title>2024 (3) TMI 115 - DELHI HIGH COURT</title>
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    <description>HC ruled that retrospective GST registration cancellation was improper. The court modified the cancellation order, setting the effective date as the show cause notice date (11.07.2023) instead of the initially proposed retrospective date (01.07.2017). The department retained rights to pursue tax recovery and potential retrospective cancellation, while ensuring procedural fairness for the taxpayer.</description>
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      <description>HC ruled that retrospective GST registration cancellation was improper. The court modified the cancellation order, setting the effective date as the show cause notice date (11.07.2023) instead of the initially proposed retrospective date (01.07.2017). The department retained rights to pursue tax recovery and potential retrospective cancellation, while ensuring procedural fairness for the taxpayer.</description>
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