{"id":71971,"date":"2025-07-07T08:42:48","date_gmt":"2025-07-07T03:12:48","guid":{"rendered":""},"modified":"2025-07-07T08:42:48","modified_gmt":"2025-07-07T03:12:48","slug":"hc-limits-gst-cancellation-to-show-cause-notice-date-overturns-retrospective-cancellation-from-2017-under-section-29","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=71971","title":{"rendered":"HC limits GST cancellation to Show Cause Notice date, overturns retrospective cancellation from 2017 under Section 29"},"content":{"rendered":"<p>HC limits GST cancellation to Show Cause Notice date, overturns retrospective cancellation from 2017 under Section 29<br \/>Case-Laws<br \/>GST<br \/>The HC quashed the impugned final order of GST cancellation dated 6 September 2024, allowing the petition. The court held that since the taxpayer was found non-existent at the principal place of business during physical verification, retrospective cancellation from 1 July 2017 was inappropriate. Relying on precedent, the HC modified the cancellation date to<\/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=90211\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>HC limits GST cancellation to Show Cause Notice date, overturns retrospective cancellation from 2017 under Section 29Case-LawsGSTThe HC quashed the impugned final order of GST cancellation dated 6 September 2024, allowing the petition. The court held that<\/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-71971","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71971","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=71971"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71971\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=71971"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=71971"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=71971"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}