{"id":71133,"date":"2025-03-17T07:42:05","date_gmt":"2025-03-17T02:12:05","guid":{"rendered":""},"modified":"2025-03-17T07:42:05","modified_gmt":"2025-03-17T02:12:05","slug":"gst-registration-cancellation-cannot-be-applied-retrospectively-without-prior-notice-and-proper-reasoning","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=71133","title":{"rendered":"GST Registration Cancellation Cannot Be Applied Retrospectively Without Prior Notice and Proper Reasoning"},"content":{"rendered":"<p>GST Registration Cancellation Cannot Be Applied Retrospectively Without Prior Notice and Proper Reasoning<br \/>Case-Laws<br \/>GST<br \/>The HC modified the GST registration cancellation order, ruling that it would take effect from the date of the Show Cause Notice (12 February 2024) rather than retrospectively from 7 February 2019. The Court found the retrospective cancellation invalid due to absence of supporting reasons in the original SCN and failure to provide prior notice to the petitioner, which <\/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=86558\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>GST Registration Cancellation Cannot Be Applied Retrospectively Without Prior Notice and Proper ReasoningCase-LawsGSTThe HC modified the GST registration cancellation order, ruling that it would take effect from the date of the Show Cause Notice (12 Febru<\/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-71133","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71133","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=71133"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71133\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=71133"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=71133"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=71133"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}