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    <title>2025 (5) TMI 1891 - DELHI HIGH COURT</title>
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    <description>HC ruled that retrospective GST registration cancellation from 2018 was invalid. The show cause notice was legally defective due to vague allegations without specifying statutory provisions. Considering the Director&#039;s medical exigency and subsequent return filings, the court limited registration cancellation to 10th March 2023. The HC directed GST authorities to issue precise notices ensuring procedural fairness and natural justice principles.</description>
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      <description>HC ruled that retrospective GST registration cancellation from 2018 was invalid. The show cause notice was legally defective due to vague allegations without specifying statutory provisions. Considering the Director&#039;s medical exigency and subsequent return filings, the court limited registration cancellation to 10th March 2023. The HC directed GST authorities to issue precise notices ensuring procedural fairness and natural justice principles.</description>
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