{"id":74966,"date":"2026-02-09T09:18:00","date_gmt":"2026-02-09T03:48:00","guid":{"rendered":""},"modified":"2026-02-09T09:18:00","modified_gmt":"2026-02-09T03:48:00","slug":"retrospective-registration-cancellation-challenged-for-lack-of-reasons-and-prior-notice-review-petition-dismissed-as-not-maintainable","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74966","title":{"rendered":"Retrospective registration cancellation challenged for lack of reasons and prior notice, review petition dismissed as not maintainable"},"content":{"rendered":"<p>Retrospective registration cancellation challenged for lack of reasons and prior notice, review petition dismissed as not maintainable<br \/>Case-Laws<br \/>GST<br \/>Retrospective cancellation of registration was found invalid because the Show Cause Notice lacked reasons supporting retrospective action and the petitioner was not placed on prior notice; that defect rendered the impugned order void. The review petition sought to reopen arguments already concluded in adjudication, but review jurisdiction c<\/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=96716\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Retrospective registration cancellation challenged for lack of reasons and prior notice, review petition dismissed as not maintainableCase-LawsGSTRetrospective cancellation of registration was found invalid because the Show Cause Notice lacked reasons sup<\/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-74966","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74966","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=74966"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74966\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74966"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74966"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74966"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}