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    <title>2025 (4) TMI 1572 - DELHI HIGH COURT</title>
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    <description>A GST cancellation rejection must disclose the factual and legal basis for refusing the application; a bare statement that the reply is unsatisfactory is insufficient. Where the order gives no reasons or reveals no consideration leading to refusal, it cannot be sustained in law. The Delhi HC therefore quashed the impugned rejection and required the voluntary cancellation application to be reconsidered afresh by the competent authority in accordance with law.</description>
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      <description>A GST cancellation rejection must disclose the factual and legal basis for refusing the application; a bare statement that the reply is unsatisfactory is insufficient. Where the order gives no reasons or reveals no consideration leading to refusal, it cannot be sustained in law. The Delhi HC therefore quashed the impugned rejection and required the voluntary cancellation application to be reconsidered afresh by the competent authority in accordance with law.</description>
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