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    <title>2025 (9) TMI 1457 - DELHI HIGH COURT</title>
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    <description>HC held that GST registration cancellation cannot be retrospective where the show-cause notice (SCN) did not seek retrospective effect. Consequently, the registration cancellation is effective only from the SCN dated 9 Oct 2024. The Department remains free to initiate any other proceedings or seek retrospective cancellation if legally justified. Petition disposed of.</description>
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      <link>https://www.taxtmi.com/caselaws?id=778968</link>
      <description>HC held that GST registration cancellation cannot be retrospective where the show-cause notice (SCN) did not seek retrospective effect. Consequently, the registration cancellation is effective only from the SCN dated 9 Oct 2024. The Department remains free to initiate any other proceedings or seek retrospective cancellation if legally justified. Petition disposed of.</description>
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      <pubDate>Mon, 22 Sep 2025 00:00:00 +0530</pubDate>
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