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    <title>2024 (4) TMI 1005 - DELHI HIGH COURT</title>
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    <description>The HC examined a GST registration cancellation case, finding the retrospective cancellation from 01.12.2017 improper due to lack of cogent reasons in the Show Cause Notice. The court modified the order, treating the registration as cancelled from 30.04.2019, the petitioner&#039;s application date. The respondents were permitted to pursue dues after providing proper notice and hearing.</description>
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      <description>The HC examined a GST registration cancellation case, finding the retrospective cancellation from 01.12.2017 improper due to lack of cogent reasons in the Show Cause Notice. The court modified the order, treating the registration as cancelled from 30.04.2019, the petitioner&#039;s application date. The respondents were permitted to pursue dues after providing proper notice and hearing.</description>
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