{"id":77268,"date":"2026-11-05T07:44:57","date_gmt":"2026-11-05T07:44:57","guid":{"rendered":""},"modified":"2026-11-05T07:44:57","modified_gmt":"2026-11-05T07:44:57","slug":"gst-registration-cancellation-requires-specific-notice-grounds-and-a-fair-opportunity-to-rebut-adverse-evidence-introduced-on-appeal","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=77268","title":{"rendered":"GST registration cancellation requires specific notice grounds and a fair opportunity to rebut adverse evidence introduced on appeal."},"content":{"rendered":"<p>GST registration cancellation requires specific notice grounds and a fair opportunity to rebut adverse evidence introduced on appeal.<br \/>Case-Laws<br \/>GST<br \/>GST registration cancellation notices must disclose the specific contravention and material particulars needed for an effective reply. Where wrongful input tax credit is alleged, relevant particulars may include the suppliers and the period involved. Fundamental omissions cannot be cured by invoking statutory provisions on appeal or relying on particulars in separate proceedings. Additional evidence in GST appeals must comply with Rule 112 and its procedural safeguards. An inquiry report relied on adversely must be open to an effective and reasonable opportunity for rebuttal.<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=105860\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>GST registration cancellation requires specific notice grounds and a fair opportunity to rebut adverse evidence introduced on appeal.Case-LawsGSTGST registration cancellation notices must disclose the specific contravention and material particulars nee&#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-77268","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/77268","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=77268"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/77268\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=77268"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=77268"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=77268"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}