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    <title>2025 (6) TMI 341 - DELHI HIGH COURT</title>
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    <description>Retrospective cancellation of GST registration was confined to the date of the show cause notice rather than an earlier effective date. The Delhi High Court accepted the respondent&#039;s concession that cancellation should operate only from 04 September 2021, instead of 01 July 2017, and directed the GST portal to be updated accordingly. Consequential relief was also granted by permitting reopening of the portal for filing returns and documents if required, giving the petitioner partial relief against the retrospective cancellation.</description>
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      <description>Retrospective cancellation of GST registration was confined to the date of the show cause notice rather than an earlier effective date. The Delhi High Court accepted the respondent&#039;s concession that cancellation should operate only from 04 September 2021, instead of 01 July 2017, and directed the GST portal to be updated accordingly. Consequential relief was also granted by permitting reopening of the portal for filing returns and documents if required, giving the petitioner partial relief against the retrospective cancellation.</description>
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