{"id":73559,"date":"2025-09-19T08:33:11","date_gmt":"2025-09-19T03:03:11","guid":{"rendered":""},"modified":"2025-09-19T08:33:11","modified_gmt":"2025-09-19T03:03:11","slug":"gst-registration-cancelled-prospectively-from-1-july-2020-for-continuous-non-filing-of-returns-retrospective-cancellation-disallowed","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=73559","title":{"rendered":"GST registration cancelled prospectively from 1 July 2020 for continuous non-filing of returns; retrospective cancellation disallowed"},"content":{"rendered":"<p>GST registration cancelled prospectively from 1 July 2020 for continuous non-filing of returns; retrospective cancellation disallowed<br \/>Case-Laws<br \/>GST<br \/>The HC dismissed the petition and directed that the petitioner&#39;s GST registration be cancelled with effect from 1 July 2020. The court found the sole ground for cancellation was continuous non-filing of returns for six months and noted proof of the proprietor&#39;s death by death certificate. The HC held that, because the show-cause notice did n<\/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=92675\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>GST registration cancelled prospectively from 1 July 2020 for continuous non-filing of returns; retrospective cancellation disallowedCase-LawsGSTThe HC dismissed the petition and directed that the petitioner&#8217;s GST registration be cancelled with effect fro<\/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-73559","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/73559","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=73559"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/73559\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=73559"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=73559"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=73559"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}