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    <title>2025 (9) TMI 319 - DELHI HIGH COURT</title>
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    <description>HC set aside the order cancelling the petitioner&#039;s GST registration with retrospective effect, finding that retrospective cancellation is unsustainable where the SCN did not contemplate it and principles of natural justice were violated as no reply was filed and personal hearing was not availed. The impugned order dated 22 November 2024 was quashed; the petitioner is permitted to file a reply to the SCN by 15 October 2025 and the petition was allowed.</description>
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      <description>HC set aside the order cancelling the petitioner&#039;s GST registration with retrospective effect, finding that retrospective cancellation is unsustainable where the SCN did not contemplate it and principles of natural justice were violated as no reply was filed and personal hearing was not availed. The impugned order dated 22 November 2024 was quashed; the petitioner is permitted to file a reply to the SCN by 15 October 2025 and the petition was allowed.</description>
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