{"id":71675,"date":"2025-05-28T08:26:37","date_gmt":"2025-05-28T02:56:37","guid":{"rendered":""},"modified":"2025-05-28T08:26:37","modified_gmt":"2025-05-28T02:56:37","slug":"gst-registration-cancellation-modified-after-identifying-procedural-defects-in-show-cause-notice-citing-medical-circumstances","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=71675","title":{"rendered":"GST Registration Cancellation Modified After Identifying Procedural Defects in Show Cause Notice Citing Medical Circumstances"},"content":{"rendered":"<p>GST Registration Cancellation Modified After Identifying Procedural Defects in Show Cause Notice Citing Medical Circumstances<br \/>Case-Laws<br \/>GST<br \/>HC held that the Show Cause Notice (SCN) for retrospective GST registration cancellation was legally deficient due to lack of specific statutory provisions. Given the Director&#39;s medical exigency and absence of clear violation grounds, the GST registration cancellation was modified to be effective from 10th March, 2023. The petitioner, acknowledging <\/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=88834\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>GST Registration Cancellation Modified After Identifying Procedural Defects in Show Cause Notice Citing Medical CircumstancesCase-LawsGSTHC held that the Show Cause Notice (SCN) for retrospective GST registration cancellation was legally deficient due to <\/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-71675","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71675","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=71675"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71675\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=71675"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=71675"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=71675"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}