https://www.taxtmi.com/article/detailed?id=13259 Whether voluntary cancellation of GST registration may be revoked and thereafter cancelled ab initio depends on adherence to procedural safeguards. In the reported factual matrix, the Department revoked an accepted voluntary cancellation without communicating reasons or providing a hearing, issued a show cause notice alleging fraud, and imposed retrospective cancellation. The administrative acts were found procedurally flawed for omission of reasons, non-application of mind, lack of notice and hearing, and retrospective effect. The remedial course authorised was to set aside the flawed orders, restore the position as at acceptance of voluntary cancellation, and permit re-initiation of proceedings by a reasoned show cause process, with restraint on use of input tax credit pending lawful action. en-us Sat, 28 Dec 2024 10:22:02 +0530 Sat, 28 Dec 2024 18:39:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=13259 Whether voluntary cancellation of GST registration may be revoked and thereafter cancelled ab initio depends on adherence to procedural safeguards. In the reported factual matrix, the Department revoked an accepted voluntary cancellation without communicating reasons or providing a hearing, issued a show cause notice alleging fraud, and imposed retrospective cancellation. The administrative acts were found procedurally flawed for omission of reasons, non-application of mind, lack of notice and hearing, and retrospective effect. The remedial course authorised was to set aside the flawed orders, restore the position as at acceptance of voluntary cancellation, and permit re-initiation of proceedings by a reasoned show cause process, with restraint on use of input tax credit pending lawful action. Articles Goods and Services Tax - GST Sat, 28 Dec 2024 10:22:02 +0530 https://www.taxtmi.com/article/detailed?id=13259