{"id":74515,"date":"2025-12-03T08:57:10","date_gmt":"2025-12-03T03:27:10","guid":{"rendered":""},"modified":"2025-12-03T08:57:10","modified_gmt":"2025-12-03T03:27:10","slug":"gst-registration-cancellation-set-aside-section-39-procedural-lapses-overlooked-due-to-medical-issues-and-bona-fide-conduct","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74515","title":{"rendered":"GST registration cancellation set aside; Section 39 procedural lapses overlooked due to medical issues and bona fide conduct"},"content":{"rendered":"<p>GST registration cancellation set aside; Section 39 procedural lapses overlooked due to medical issues and bona fide conduct<br \/>Case-Laws<br \/>GST<br \/>HC, exercising writ jurisdiction, ordered restoration of petitioner&#39;s cancelled GST registration within one week. The registration had been cancelled for failure to file returns under Section 39 of the CGST Act pursuant to a show cause notice to which the petitioner did not respond. HC noted the peculiar facts, including petitioner&#39;s medical conditio<\/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=94744\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>GST registration cancellation set aside; Section 39 procedural lapses overlooked due to medical issues and bona fide conductCase-LawsGSTHC, exercising writ jurisdiction, ordered restoration of petitioner&#8217;s cancelled GST registration within one week. The r<\/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-74515","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74515","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=74515"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74515\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74515"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74515"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74515"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}