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    <title>2024 (3) TMI 332 - DELHI HIGH COURT</title>
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    <description>The HC found the retrospective GST registration cancellation invalid due to procedural deficiencies. The Show Cause Notice lacked specific details, and the cancellation order was contradictory. The court emphasized that retrospective cancellation must be based on objective criteria, not mechanical non-filing of returns. The order was set aside, highlighting the importance of clear communication and fair legal proceedings.</description>
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      <description>The HC found the retrospective GST registration cancellation invalid due to procedural deficiencies. The Show Cause Notice lacked specific details, and the cancellation order was contradictory. The court emphasized that retrospective cancellation must be based on objective criteria, not mechanical non-filing of returns. The order was set aside, highlighting the importance of clear communication and fair legal proceedings.</description>
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