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DELHI HIGH COURT [SK Enterprises Vs Principal Commissioner of Goods and Services Tax]

The petitioner has filed the present petition impugning the order cancelling the petitioner’s GST registration with effect from 23.05.2022.It is noticed that the petitioner’s registration has been cancelled with retrospective effect from 23.05.2023. Neither the SCN nor the impugned order provides any reasons for doing so. The respondent is directed to forthwith restore the petitioner’s GST registration.

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