{"id":74046,"date":"2025-10-14T09:39:31","date_gmt":"2025-10-14T04:09:31","guid":{"rendered":""},"modified":"2025-10-14T09:39:31","modified_gmt":"2025-10-14T04:09:31","slug":"retrospective-cancellation-voided-for-jurisdictional-defects-registration-restored-retrospectively-and-application-for-additional-business-place-to-be-reconsidered","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74046","title":{"rendered":"Retrospective cancellation voided for jurisdictional defects; registration restored retrospectively and application for additional business place to be reconsidered"},"content":{"rendered":"<p>Retrospective cancellation voided for jurisdictional defects; registration restored retrospectively and application for additional business place to be reconsidered<br \/>Case-Laws<br \/>GST<br \/>The HC allowed the petition, holding that delay and laches did not bar relief but the show-cause notice suffered a jurisdictional defect rendering the retrospective cancellation of registration void. The court found the notice vague as to allegations of fraud, willful misstatement or suppression and that no not<\/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=93329\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Retrospective cancellation voided for jurisdictional defects; registration restored retrospectively and application for additional business place to be reconsideredCase-LawsGSTThe HC allowed the petition, holding that delay and laches did not bar relief b<\/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-74046","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74046","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=74046"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74046\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74046"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74046"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74046"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}