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    <title>2024 (4) TMI 947 - DELHI HIGH COURT</title>
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    <description>HC ruled in favor of petitioner, setting aside retrospective GST registration cancellation due to procedural irregularities. The court restored registration, directing petitioner to file pending returns and allowing tax authorities potential future recovery actions. The judgment emphasized proper notice and hearing requirements under Section 29(2) of CGST Act, 2017, rejecting mechanical cancellation without substantive grounds.</description>
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    <pubDate>Wed, 10 Apr 2024 00:00:00 +0530</pubDate>
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      <description>HC ruled in favor of petitioner, setting aside retrospective GST registration cancellation due to procedural irregularities. The court restored registration, directing petitioner to file pending returns and allowing tax authorities potential future recovery actions. The judgment emphasized proper notice and hearing requirements under Section 29(2) of CGST Act, 2017, rejecting mechanical cancellation without substantive grounds.</description>
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