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    <title>2024 (9) TMI 442 - DELHI HIGH COURT</title>
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    <description>HC found GST registration cancellation order with retrospective effect from 01.07.2017 invalid. The court set aside the order, directing cancellation effective from 08.02.2021 when petitioner applied for registration cancellation. Petitioner must file returns until 08.02.2021 and remains subject to potential statutory proceedings for non-compliance.</description>
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      <description>HC found GST registration cancellation order with retrospective effect from 01.07.2017 invalid. The court set aside the order, directing cancellation effective from 08.02.2021 when petitioner applied for registration cancellation. Petitioner must file returns until 08.02.2021 and remains subject to potential statutory proceedings for non-compliance.</description>
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