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    <title>2024 (4) TMI 517 - DELHI HIGH COURT</title>
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    <description>HC ruled in favor of petitioner&#039;s GST registration cancellation. The court determined that pending recovery proceedings (DRC-01) cannot obstruct registration cancellation. The registration was ordered cancelled effective from petitioner&#039;s requested date, subject to compliance with CGST Act, Section 29. Respondents were permitted to pursue retrospective cancellation after issuing proper show cause notice and providing hearing opportunity.</description>
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      <link>https://www.taxtmi.com/caselaws?id=751336</link>
      <description>HC ruled in favor of petitioner&#039;s GST registration cancellation. The court determined that pending recovery proceedings (DRC-01) cannot obstruct registration cancellation. The registration was ordered cancelled effective from petitioner&#039;s requested date, subject to compliance with CGST Act, Section 29. Respondents were permitted to pursue retrospective cancellation after issuing proper show cause notice and providing hearing opportunity.</description>
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