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    <title>2025 (5) TMI 1971 - DELHI HIGH COURT</title>
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    <description>The HC allowed the writ, holding that retrospective cancellation of GST registration from 1 April 2022 was invalid due to absence of reasons in the SCN and failure to afford prior notice, violating natural justice. The original order was modified so that cancellation takes effect only from the date of the SCN (16 May 2024), and the provision purporting retrospective effect from 1 April 2022 was quashed.</description>
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      <link>https://www.taxtmi.com/caselaws?id=771699</link>
      <description>The HC allowed the writ, holding that retrospective cancellation of GST registration from 1 April 2022 was invalid due to absence of reasons in the SCN and failure to afford prior notice, violating natural justice. The original order was modified so that cancellation takes effect only from the date of the SCN (16 May 2024), and the provision purporting retrospective effect from 1 April 2022 was quashed.</description>
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