{"id":73151,"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":"cancellation-of-gst-registration-invalid-for-lack-of-reasons-and-natural-justice-restoration-possible-under-section-29-2-c-and-rule-22-4","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=73151","title":{"rendered":"Cancellation of GST registration invalid for lack of reasons and natural justice; restoration possible under Section 29(2)(c) and Rule 22(4)"},"content":{"rendered":"<p>Cancellation of GST registration invalid for lack of reasons and natural justice; restoration possible under Section 29(2)(c) and Rule 22(4)<br \/>Case-Laws<br \/>GST<br \/>HC held that cancellation of the petitioner&#39;s GST registration was vitiated for failure to assign reasons and for breach of principles of natural justice. The court observed that under Section 29(2)(c) an empowered officer may cancel registration, and Rule 22(4) proviso permits the officer to drop cancellation proceedings and restore <\/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=92359\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Cancellation of GST registration invalid for lack of reasons and natural justice; restoration possible under Section 29(2)(c) and Rule 22(4)Case-LawsGSTHC held that cancellation of the petitioner&#8217;s GST registration was vitiated for failure to assign reaso<\/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-73151","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/73151","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=73151"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/73151\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=73151"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=73151"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=73151"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}