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    <title>2025 (11) TMI 846 - DELHI HIGH COURT</title>
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    <description>HC held that retrospective cancellation of GST registration is impermissible where the show-cause notice did not allege retrospective cancellation; therefore an order purporting to cancel registration retrospectively cannot stand. The matter was remitted for adjudication on appeal by the designated Appellate Authority, which was directed to decide the appeal in light of the settled position and to pass an order by 15 January 2026. Petition disposed.</description>
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      <description>HC held that retrospective cancellation of GST registration is impermissible where the show-cause notice did not allege retrospective cancellation; therefore an order purporting to cancel registration retrospectively cannot stand. The matter was remitted for adjudication on appeal by the designated Appellate Authority, which was directed to decide the appeal in light of the settled position and to pass an order by 15 January 2026. Petition disposed.</description>
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