{"id":73831,"date":"2025-09-25T08:37:32","date_gmt":"2025-09-25T03:07:32","guid":{"rendered":""},"modified":"2025-09-25T08:37:32","modified_gmt":"2025-09-25T03:07:32","slug":"gst-registration-cancellation-effective-only-from-scn-dated-9-october-2024-cannot-operate-retrospectively-where-no-reply-filed","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=73831","title":{"rendered":"GST registration cancellation effective only from SCN dated 9 October 2024; cannot operate retrospectively where no reply filed"},"content":{"rendered":"<p>GST registration cancellation effective only from SCN dated 9 October 2024; cannot operate retrospectively where no reply filed<br \/>Case-Laws<br \/>GST<br \/>The HC held that, where the show-cause notice did not seek retrospective cancellation and the Petitioner failed to file any reply, the impugned order cannot operate retrospectively. Consequently, the cancellation of the Petitioner&#39;s GST registration is declared effective only from the date of issuance of the SCN dated 9 October 2024. The CGST Depa<\/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=92851\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>GST registration cancellation effective only from SCN dated 9 October 2024; cannot operate retrospectively where no reply filedCase-LawsGSTThe HC held that, where the show-cause notice did not seek retrospective cancellation and the Petitioner failed to f<\/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-73831","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/73831","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=73831"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/73831\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=73831"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=73831"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=73831"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}