{"id":74650,"date":"2025-12-24T07:51:29","date_gmt":"2025-12-24T02:21:29","guid":{"rendered":""},"modified":"2025-12-24T07:51:29","modified_gmt":"2025-12-24T02:21:29","slug":"gst-registration-restoration-after-missed-show-cause-reply-s-161-rectification-dismissal-set-aside-one-more-hearing-granted","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74650","title":{"rendered":"GST registration restoration after missed show-cause reply: s.161 rectification dismissal set aside; one more hearing granted"},"content":{"rendered":"<p>GST registration restoration after missed show-cause reply: s.161 rectification dismissal set aside; one more hearing granted<br \/>Case-Laws<br \/>GST<br \/>Suomotu rectification under s.161 of the CGST\/KGST Act was invoked to dismiss the anonymized petitioner&#39;s appeal and deny restoration of GST registration on the premise that there was no error apparent on the face of the record. The Court held that, given the petitioner&#39;s bona fide and sufficient cause for not replying to the show-cause notice, a ju<\/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=95376\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>GST registration restoration after missed show-cause reply: s.161 rectification dismissal set aside; one more hearing grantedCase-LawsGSTSuomotu rectification under s.161 of the CGST\/KGST Act was invoked to dismiss the anonymized petitioner&#8217;s appeal and d<\/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-74650","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74650","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=74650"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74650\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74650"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74650"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74650"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}