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    <title>2025 (9) TMI 669 - DELHI HIGH COURT</title>
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    <description>The HC allowed the writ petition given that one partner died, the firm was dissolved and ceased business, finding retrospective GST cancellation unsustainable where the SCN did not propose it. The Court held cancellation must take effect from the SCN issuance date, not retrospectively, and directed the impugned order to be effective from 2 February 2022. The petition was disposed of.</description>
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      <description>The HC allowed the writ petition given that one partner died, the firm was dissolved and ceased business, finding retrospective GST cancellation unsustainable where the SCN did not propose it. The Court held cancellation must take effect from the SCN issuance date, not retrospectively, and directed the impugned order to be effective from 2 February 2022. The petition was disposed of.</description>
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