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    <title>2025 (7) TMI 613 - DELHI HIGH COURT</title>
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    <description>Delhi HC quashed GST registration cancellation order dated 24 January 2024 with retrospective effect from 3 July 2017, finding non-application of mind as the Show Cause Notice issued on 27 June 2023 did not provide opportunity to represent against proposed retrospective cancellation. Court held cancellation shall take effect from SCN date of 27 June 2023 instead of retrospective date. Petition disposed of.</description>
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      <description>Delhi HC quashed GST registration cancellation order dated 24 January 2024 with retrospective effect from 3 July 2017, finding non-application of mind as the Show Cause Notice issued on 27 June 2023 did not provide opportunity to represent against proposed retrospective cancellation. Court held cancellation shall take effect from SCN date of 27 June 2023 instead of retrospective date. Petition disposed of.</description>
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