{"id":76692,"date":"2026-09-19T08:20:50","date_gmt":"2026-09-19T08:20:50","guid":{"rendered":""},"modified":"2026-09-19T08:20:50","modified_gmt":"2026-09-19T08:20:50","slug":"gst-registration-cancellation-beyond-show-cause-notice-was-quashed-with-fresh-proceedings-permitted-after-a-hearing","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=76692","title":{"rendered":"GST registration cancellation beyond show-cause notice was quashed, with fresh proceedings permitted after a hearing."},"content":{"rendered":"<p>GST registration cancellation beyond show-cause notice was quashed, with fresh proceedings permitted after a hearing.<br \/>Case-Laws<br \/>GST<br \/>GST registration cancellation based on alleged fraudulent availment and passing of ineligible input tax credit cannot rest on grounds omitted from the show-cause notice. Repeated cancellation proceedings founded on allegations previously dropped by the same officer indicate non-application of mind. The cancellation notice and order were quashed without determination on the merits. Fresh proceedings may be initiated only through a new show-cause notice, with an opportunity of hearing and compliance with law.<br \/> TMI Updates &#8211; Highlights, quick notes, marquee, annotation, news, alerts <\/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=103970\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>GST registration cancellation beyond show-cause notice was quashed, with fresh proceedings permitted after a hearing.Case-LawsGSTGST registration cancellation based on alleged fraudulent availment and passing of ineligible input tax credit cannot rest &#8230;<\/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-76692","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/76692","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=76692"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/76692\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=76692"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=76692"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=76692"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}