{"id":69963,"date":"2024-09-09T08:26:42","date_gmt":"2024-09-09T02:56:42","guid":{"rendered":""},"modified":"2024-09-09T08:26:42","modified_gmt":"2024-09-09T02:56:42","slug":"gst-cancellation-chaos-retrospective-effect-revoked-fairness-prevails","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=69963","title":{"rendered":"GST Cancellation Chaos: Retrospective Effect Revoked, Fairness Prevails."},"content":{"rendered":"<p>GST Cancellation Chaos: Retrospective Effect Revoked, Fairness Prevails.<br \/>Case-Laws<br \/>GST<br \/>Cancellation of GST registration with retrospective effect &#8211; SCN did not indicate reasons for cancelling registration ab initio &#8211; Violation of natural justice principles &#8211; Held: Impugned SCN did not propose adverse action of cancelling registration from date of grant. While proper officer can cancel registration with retrospective effect u\/s 29(2) of CGST\/DGST Act, such action cannot be arbitrary or w<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=81176\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p> Case-Laws &#8211; GST &#8211; Highlights &#8211; Cancellation of GST registration with retrospective effect &#8211; SCN did not indicate reasons for cancelling registration ab initio &#8211; Violation of natural justice principles &#8211; Held: Impugned SCN did not propose adverse action o<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-69963","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/69963","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=69963"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/69963\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=69963"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=69963"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=69963"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}