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    <title>2024 (7) TMI 1349 - DELHI HIGH COURT</title>
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    <description>The HC examined a GST registration cancellation order with retrospective effect. The Court found procedural irregularities in the cancellation process, particularly the lack of a proper personal hearing. The HC set aside the order and remanded the matter to the Proper Officer, directing a fresh consideration with an opportunity for the petitioner to present their case within two weeks.</description>
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      <description>The HC examined a GST registration cancellation order with retrospective effect. The Court found procedural irregularities in the cancellation process, particularly the lack of a proper personal hearing. The HC set aside the order and remanded the matter to the Proper Officer, directing a fresh consideration with an opportunity for the petitioner to present their case within two weeks.</description>
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