{"id":73090,"date":"2025-09-05T08:10:37","date_gmt":"2025-09-05T02:40:37","guid":{"rendered":""},"modified":"2025-09-05T08:10:37","modified_gmt":"2025-09-05T02:40:37","slug":"retrospective-gst-registration-cancellation-set-aside-authority-must-allow-reply-and-reconsideration-petitioner-permitted-to-respond-by-15-october-2025","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=73090","title":{"rendered":"Retrospective GST registration cancellation set aside; authority must allow reply and reconsideration, petitioner permitted to respond by 15 October 2025"},"content":{"rendered":"<p>Retrospective GST registration cancellation set aside; authority must allow reply and reconsideration, petitioner permitted to respond by 15 October 2025<br \/>Case-Laws<br \/>GST<br \/>The HC set aside the impugned order of retrospective cancellation of the petitioner&#39;s GST registration, finding that retrospective cancellation is unsustainable where the show-cause notice did not contemplate retrospective effect and principles of natural justice were infringed by the petitioner&#39;s failure to file a reply <\/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=92254\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Retrospective GST registration cancellation set aside; authority must allow reply and reconsideration, petitioner permitted to respond by 15 October 2025Case-LawsGSTThe HC set aside the impugned order of retrospective cancellation of the petitioner&#8217;s GST <\/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-73090","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/73090","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=73090"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/73090\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=73090"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=73090"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=73090"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}