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    <title>2024 (3) TMI 901 - DELHI HIGH COURT</title>
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    <description>HC examined a GST registration cancellation case involving retrospective cancellation from 01.07.2017. The court found the cancellation order lacking substantive reasons and objective criteria. Emphasizing procedural fairness, the HC set aside the retrospective cancellation, restored the petitioner&#039;s GST registration, and directed compliance with tax regulations while preserving respondents&#039; rights to pursue legal tax recovery measures.</description>
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      <description>HC examined a GST registration cancellation case involving retrospective cancellation from 01.07.2017. The court found the cancellation order lacking substantive reasons and objective criteria. Emphasizing procedural fairness, the HC set aside the retrospective cancellation, restored the petitioner&#039;s GST registration, and directed compliance with tax regulations while preserving respondents&#039; rights to pursue legal tax recovery measures.</description>
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