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    <title>2024 (4) TMI 521 - DELHI HIGH COURT</title>
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    <description>The HC modified the order regarding GST registration cancellation. The registration was cancelled from the petitioner&#039;s application date (17.10.2020) instead of the retrospective date of 01.07.2017. The court emphasized that retrospective cancellation must be based on objective criteria, not mechanical application. Respondents were permitted to recover due taxes and take lawful steps while the petitioner was directed to complete necessary compliance under GST regulations.</description>
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      <link>https://www.taxtmi.com/caselaws?id=751340</link>
      <description>The HC modified the order regarding GST registration cancellation. The registration was cancelled from the petitioner&#039;s application date (17.10.2020) instead of the retrospective date of 01.07.2017. The court emphasized that retrospective cancellation must be based on objective criteria, not mechanical application. Respondents were permitted to recover due taxes and take lawful steps while the petitioner was directed to complete necessary compliance under GST regulations.</description>
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