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    <title>2025 (9) TMI 860 - DELHI HIGH COURT</title>
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    <description>HC set aside the retrospective cancellation of the petitioner&#039;s GST registration for lack of reasons and because the show-cause notice did not propose retrospective cancellation. Since the petitioner had sought cancellation and the SCN dated 26 July 2023 did not seek retrospective effect, cancellation is directed to operate from 26 July 2023. The GST authority may still initiate proceedings for any other violations in accordance with law. Petition disposed.</description>
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      <title>2025 (9) TMI 860 - DELHI HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=778371</link>
      <description>HC set aside the retrospective cancellation of the petitioner&#039;s GST registration for lack of reasons and because the show-cause notice did not propose retrospective cancellation. Since the petitioner had sought cancellation and the SCN dated 26 July 2023 did not seek retrospective effect, cancellation is directed to operate from 26 July 2023. The GST authority may still initiate proceedings for any other violations in accordance with law. Petition disposed.</description>
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      <pubDate>Tue, 09 Sep 2025 00:00:00 +0530</pubDate>
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