{"id":72432,"date":"2025-08-27T08:41:03","date_gmt":"2025-08-27T03:11:03","guid":{"rendered":""},"modified":"2025-08-27T08:41:03","modified_gmt":"2025-08-27T03:11:03","slug":"appeal-time-barred-retrospective-gst-cancellation-unsustainable-cancellation-to-operate-prospectively-from-05-july-2023-file-pending-returns-up-to-date","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=72432","title":{"rendered":"Appeal time-barred; retrospective GST cancellation unsustainable; cancellation to operate prospectively from 05 July 2023; file pending returns up to date"},"content":{"rendered":"<p>Appeal time-barred; retrospective GST cancellation unsustainable; cancellation to operate prospectively from 05 July 2023; file pending returns up to date<br \/>Case-Laws<br \/>GST<br \/>The HC dismissed the petitioner&#39;s appeal as barred by limitation and held that retrospective cancellation of the petitioner&#39;s GST registration was unsustainable because the show-cause notice did not propose retrospective cancellation; any irregularity related only to the first quarter of 2023 for which returns were not f<\/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=91973\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Appeal time-barred; retrospective GST cancellation unsustainable; cancellation to operate prospectively from 05 July 2023; file pending returns up to dateCase-LawsGSTThe HC dismissed the petitioner&#8217;s appeal as barred by limitation and held that retrospect<\/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-72432","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72432","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=72432"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72432\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=72432"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=72432"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=72432"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}