{"id":73976,"date":"2025-10-11T09:01:22","date_gmt":"2025-10-11T03:31:22","guid":{"rendered":""},"modified":"2025-10-11T09:01:22","modified_gmt":"2025-10-11T03:31:22","slug":"retrospective-gst-registration-cancellation-set-aside-where-show-cause-notice-lacked-retrospective-intent-registration-restored","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=73976","title":{"rendered":"Retrospective GST registration cancellation set aside where show cause notice lacked retrospective intent; registration restored"},"content":{"rendered":"<p>Retrospective GST registration cancellation set aside where show cause notice lacked retrospective intent; registration restored<br \/>Case-Laws<br \/>GST<br \/>The HC set aside the retrospective cancellation of the Petitioner&#39;s GST registration and quashed the impugned cancellation order, holding that retrospective cancellation is impermissible where the show cause notice did not contemplate retrospective effect; consequently the Petitioner&#39;s registration stands restored. The Court dismissed the ground <\/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=93267\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Retrospective GST registration cancellation set aside where show cause notice lacked retrospective intent; registration restoredCase-LawsGSTThe HC set aside the retrospective cancellation of the Petitioner&#8217;s GST registration and quashed the impugned cance<\/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-73976","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/73976","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=73976"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/73976\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=73976"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=73976"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=73976"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}