{"id":73560,"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":"retrospective-gst-registration-cancellation-set-aside-for-lack-of-reasoned-findings-matter-remitted-for-hearing-on-excess-itc","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=73560","title":{"rendered":"Retrospective GST registration cancellation set aside for lack of reasoned findings; matter remitted for hearing on excess ITC"},"content":{"rendered":"<p>Retrospective GST registration cancellation set aside for lack of reasoned findings; matter remitted for hearing on excess ITC<br \/>Case-Laws<br \/>GST<br \/>HC set aside the impugned retrospective cancellation of the petitioner&#39;s GST registration and disposed of the petition. The court found the adjudicating authority failed to properly address the allegation of excess input tax credit and did not afford adequate consideration to the petitioner&#39;s written and oral explanations, raising natural justice c<\/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=92676\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Retrospective GST registration cancellation set aside for lack of reasoned findings; matter remitted for hearing on excess ITCCase-LawsGSTHC set aside the impugned retrospective cancellation of the petitioner&#8217;s GST registration and disposed of the petitio<\/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-73560","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/73560","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=73560"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/73560\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=73560"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=73560"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=73560"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}