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    <title>2024 (3) TMI 395 - DELHI HIGH COURT</title>
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    <description>HC found the retrospective GST registration cancellation improper due to lack of proper reasoning and notice. The court modified the cancellation order, directing registration be cancelled from the notice date instead of retrospectively. Respondents retained rights to recover taxes and penalties through legal mechanisms, while ensuring procedural fairness for the petitioner.</description>
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      <link>https://www.taxtmi.com/caselaws?id=450614</link>
      <description>HC found the retrospective GST registration cancellation improper due to lack of proper reasoning and notice. The court modified the cancellation order, directing registration be cancelled from the notice date instead of retrospectively. Respondents retained rights to recover taxes and penalties through legal mechanisms, while ensuring procedural fairness for the petitioner.</description>
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