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    <title>2024 (5) TMI 602 - DELHI HIGH COURT</title>
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    <description>HC found the retrospective GST registration cancellation invalid due to procedural defects. The Show Cause Notice lacked specific grounds and failed to provide proper hearing opportunity. The court modified the cancellation order, directing registration cancellation from the notice date (12.01.2021) while permitting respondents to pursue legal recovery measures after ensuring due process.</description>
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    <pubDate>Wed, 08 May 2024 00:00:00 +0530</pubDate>
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      <description>HC found the retrospective GST registration cancellation invalid due to procedural defects. The Show Cause Notice lacked specific grounds and failed to provide proper hearing opportunity. The court modified the cancellation order, directing registration cancellation from the notice date (12.01.2021) while permitting respondents to pursue legal recovery measures after ensuring due process.</description>
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