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    <title>2024 (4) TMI 293 - DELHI HIGH COURT</title>
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    <description>HC examined a GST registration cancellation case involving retrospective effect. The court found the cancellation order defective due to lack of cogent reasons and procedural irregularities. The registration was modified to be cancelled from the proprietor&#039;s demise date, allowing tax authorities to pursue recovery of outstanding dues while ensuring procedural fairness.</description>
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