{"id":73148,"date":"2025-09-09T08:38:58","date_gmt":"2025-09-09T03:08:58","guid":{"rendered":""},"modified":"2025-09-09T08:38:58","modified_gmt":"2025-09-09T03:08:58","slug":"retrospective-gst-registration-cancellation-set-aside-for-procedural-unfairness-matter-remitted-for-fresh-revocation-hearing-with-full-opportunity","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=73148","title":{"rendered":"Retrospective GST registration cancellation set aside for procedural unfairness; matter remitted for fresh revocation hearing with full opportunity"},"content":{"rendered":"<p>Retrospective GST registration cancellation set aside for procedural unfairness; matter remitted for fresh revocation hearing with full opportunity<br \/>Case-Laws<br \/>GST<br \/>The HC allowed the petition by way of remand, finding the retrospective cancellation of the petitioner&#39;s GST registration procedurally infirm. The court held the Proper Officer issued a show-cause notice alleging registration obtained by fraud but then relied on additional grounds and evidentiary materials not disclosed or affo<\/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=92355\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Retrospective GST registration cancellation set aside for procedural unfairness; matter remitted for fresh revocation hearing with full opportunityCase-LawsGSTThe HC allowed the petition by way of remand, finding the retrospective cancellation of the peti<\/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-73148","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/73148","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=73148"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/73148\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=73148"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=73148"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=73148"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}