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    <title>2024 (3) TMI 333 - DELHI HIGH COURT</title>
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    <description>HC examined a GST registration cancellation case involving a paper products proprietorship firm. The court modified the retrospective cancellation order, determining that registration should be cancelled from the Show Cause Notice date (29.10.2021) instead of the originally proposed retrospective date. The ruling emphasized the need for objective criteria in registration cancellations and directed compliance with statutory requirements under GST regulations, while allowing tax authorities to pursue legitimate recovery procedures.</description>
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      <description>HC examined a GST registration cancellation case involving a paper products proprietorship firm. The court modified the retrospective cancellation order, determining that registration should be cancelled from the Show Cause Notice date (29.10.2021) instead of the originally proposed retrospective date. The ruling emphasized the need for objective criteria in registration cancellations and directed compliance with statutory requirements under GST regulations, while allowing tax authorities to pursue legitimate recovery procedures.</description>
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