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2023 (12) TMI 468 - DELHI HIGH COURTCancellation of GST registration with retrospective effect - impugned order does not indicate any reasons for cancelling the registration - Violation of principles of natural justice - HELD THAT:- It is apparent that the impugned order, which is bereft of any reasons, cannot be sustained. However, the petitioner is not aggrieved by the cancellation of late Shri Khurana’s registration, as according to him the business was closed down. He is aggrieved by the cancellation to the extent that it is effected retrospectively, from the date the registration was granted. It is considered apposite to direct that the order cancelling the registration shall take effect from 18.05.2020, the date of the Show-Cause notice. This is because it is the petitioner’s case that no business was conducted thereafter - petition disposed off.
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