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    <title>2024 (3) TMI 392 - DELHI HIGH COURT</title>
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    <description>The HC found the retrospective cancellation of GST registration invalid due to procedural defects. The Show Cause Notice lacked specificity, and the subsequent order did not provide adequate reasons. The court set aside the cancellation order, restored the Petitioner&#039;s registration, and directed compliance with GST rules while allowing tax recovery procedures.</description>
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    <pubDate>Mon, 04 Mar 2024 00:00:00 +0530</pubDate>
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      <description>The HC found the retrospective cancellation of GST registration invalid due to procedural defects. The Show Cause Notice lacked specificity, and the subsequent order did not provide adequate reasons. The court set aside the cancellation order, restored the Petitioner&#039;s registration, and directed compliance with GST rules while allowing tax recovery procedures.</description>
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