{"id":24715,"date":"2023-06-16T00:25:14","date_gmt":"2023-06-15T18:55:14","guid":{"rendered":"https:\/\/carajput.com\/blog\/?p=24715"},"modified":"2024-06-28T01:00:23","modified_gmt":"2024-06-27T19:30:23","slug":"principles-of-natural-justice-gst-registration-cancellation","status":"publish","type":"post","link":"https:\/\/carajput.com\/blog\/principles-of-natural-justice-gst-registration-cancellation\/","title":{"rendered":"Principles of natural justice-GST Registration Cancellation"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_58 counter-hierarchy ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\n<p class=\"ez-toc-title\">Page Contents<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-69e1603a3c912\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #000000;color:#000000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #000000;color:#000000\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-69e1603a3c912\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/carajput.com\/blog\/principles-of-natural-justice-gst-registration-cancellation\/#Principles_of_natural_justice_if_no_hearing_provided_to_the_taxpayer_during_the_Cancellation_of_GST_registration\" title=\"Principles of natural justice if no hearing provided to the taxpayer during the Cancellation of GST registration: \">Principles of natural justice if no hearing provided to the taxpayer during the Cancellation of GST registration: <\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/carajput.com\/blog\/principles-of-natural-justice-gst-registration-cancellation\/#Everything_about_GST_Registration_Amendment_Cancellation\" title=\"Everything about GST Registration, Amendment &amp; Cancellation\">Everything about GST Registration, Amendment &amp; Cancellation<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/carajput.com\/blog\/principles-of-natural-justice-gst-registration-cancellation\/#GSTN_allowed_CAs_advocates_applicants_members_of_the_general_public_may_visit_Delhi_GST_Dept\" title=\"GSTN allowed CAs, advocates, applicants, &amp; members of the general public may visit Delhi GST Dept.\">GSTN allowed CAs, advocates, applicants, &amp; members of the general public may visit Delhi GST Dept.<\/a><\/li><\/ul><\/nav><\/div>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-26903\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2023\/06\/GST-registration.jpg\" alt=\"GST Registration Cancellation\" width=\"1080\" height=\"1007\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2023\/06\/GST-registration.jpg 1080w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2023\/06\/GST-registration-300x280.jpg 300w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2023\/06\/GST-registration-1024x955.jpg 1024w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2023\/06\/GST-registration-768x716.jpg 768w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2023\/06\/GST-registration-800x746.jpg 800w\" sizes=\"(max-width: 1080px) 100vw, 1080px\" \/><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Principles_of_natural_justice_if_no_hearing_provided_to_the_taxpayer_during_the_Cancellation_of_GST_registration\"><\/span><span style=\"color: #000080;\"><strong>Principles of natural justice if no hearing provided to the taxpayer during the <\/strong><a style=\"color: #000080;\" href=\"https:\/\/www.caindelhiindia.com\/blog\/gst-implications-on-discontinuation-of-business\/\"><strong>Cancellation of GST registration: <\/strong><\/a><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><strong>IN THE GUJARAT HIGH COURT <\/strong><strong>VIKRAM NATH, CHIEF JUSTICE &amp; J.B. PARDIWALA, <\/strong><\/p>\n<p><strong>J. <\/strong><strong>Mahadev Trading Company v. UOI<\/strong><\/p>\n<p>In the above case of the taxpayer was that without fixing a date for hearing and without waiting for any reply to be filed by the taxpayer, the cancellation order was passed by authority whereby registration of the taxpayer with GST Dept was cancelled.<\/p>\n<p>Even cancellation order refers to a reply submitted by taxpayer &amp; also about personal hearing, according to the assessee neither he had submitted any reply nor afforded any opportunity of hearing.<\/p>\n<p><strong>It is held that the <\/strong>Show-cause notice (SCN) was as vague as possible &amp; did not refer to any particular facts, much less point out so as to enable the notice to give his reply. So, cancellation of registration resulting from said show-cause notice also cannot be sustained<\/p>\n<p>Standard Operating Procedure (SOP) for implementing section 30 of the CGST Act, 2017 and rule 23 of the CGST Rules, 2017&#8217;s provision of extending the time limit to request for reversal of cancellation of registration. (<strong>CGST Circular 148\/04\/2021- GST)<\/strong><\/p>\n<p>At Rajput Jain and Associates, we help our clients in dealing with various of GST matters (GST registration, GST tax return, refund claims &amp; GST audits) by supplying them with sufficient guidance and support from our end.<\/p>\n<p>If you have any questions or would like to understand more about cancelling your GST registration, Our Below mention Services Include under GST registration cancellation.<\/p>\n<div class=\"elementor-element elementor-element-394616b elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"394616b\" data-element_type=\"widget\" data-widget_type=\"icon-list.default\">\n<div class=\"elementor-widget-container\">\n<ul class=\"elementor-icon-list-items\">\n<li class=\"elementor-icon-list-item\"><span class=\"elementor-icon-list-text\">GST File to be done in all the last GST Returns up to the date of GST cancellation<\/span><\/li>\n<li class=\"elementor-icon-list-item\"><span class=\"elementor-icon-list-text\">Needed to Apply for GST cancellation in form REG 16 as per GST law.\u00a0<\/span><\/li>\n<li><span class=\"elementor-icon-list-text\">We can monitor application &amp; respond to any queries raised by the dept\u00a0<\/span><\/li>\n<li class=\"elementor-icon-list-item\"><span class=\"elementor-icon-list-text\">Once the Cancellation order is received, file FORM GSTR 10 as per GST law.\u00a0<\/span><\/li>\n<li><span class=\"elementor-icon-list-text\">If GST registration is cancelled by the GST\u00a0 Dept Officer, Rajput Jain and Associates shall help you apply for revocation of GST cancellation order.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Everything_about_GST_Registration_Amendment_Cancellation\"><\/span><span style=\"color: #000080;\"><strong>Everything about GST Registration, Amendment &amp; Cancellation<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-24736\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2023\/06\/Everything-about-GST-Registration-Amendment-Cancellation..jpg\" alt=\"GST Registration, Amendment &amp; Cancellation.\" width=\"851\" height=\"1159\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2023\/06\/Everything-about-GST-Registration-Amendment-Cancellation..jpg 851w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2023\/06\/Everything-about-GST-Registration-Amendment-Cancellation.-220x300.jpg 220w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2023\/06\/Everything-about-GST-Registration-Amendment-Cancellation.-752x1024.jpg 752w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2023\/06\/Everything-about-GST-Registration-Amendment-Cancellation.-768x1046.jpg 768w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2023\/06\/Everything-about-GST-Registration-Amendment-Cancellation.-800x1090.jpg 800w\" sizes=\"(max-width: 851px) 100vw, 851px\" \/><\/p>\n<\/div>\n<h2><span class=\"ez-toc-section\" id=\"GSTN_allowed_CAs_advocates_applicants_members_of_the_general_public_may_visit_Delhi_GST_Dept\"><\/span><span style=\"color: #000080;\"><strong>GSTN allowed CAs, advocates, applicants, &amp; members of the general public may visit Delhi GST Dept.<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li>The GST Dept. issued a public notice on April 4, 2024, permitting CAs, advocates, applicants, and members of the general public to visit the Delhi GST Department.<\/li>\n<li>GST Dept Competent Authority is able to allow members of the public, applicants, advocates &amp; CAs in the CRC Branch, on Mondays &amp; Thursdays, between 3:00 and 4:00 PM, to provide clarification on their GST New Registration application via relevant Goods and Services Tax Officer of the Delhi GST Department.<\/li>\n<\/ul>\n<div class=\"elementor-widget-container\">\n<p>Also Read : <a href=\"https:\/\/carajput.com\/blog\/requirement-of-registration-liability-under-gst-law-schedule-iii\/\">A requirement of liability under GST Registration<\/a><\/p>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Principles of natural justice if no hearing provided to the taxpayer during the Cancellation of GST registration: IN THE GUJARAT HIGH COURT VIKRAM NATH, CHIEF JUSTICE &amp; J.B. PARDIWALA, J. Mahadev Trading Company v. UOI In the above case of the taxpayer was that without fixing a date for hearing and without waiting for any &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[420,1],"tags":[719],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/24715"}],"collection":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/comments?post=24715"}],"version-history":[{"count":5,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/24715\/revisions"}],"predecessor-version":[{"id":26904,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/24715\/revisions\/26904"}],"wp:attachment":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/media?parent=24715"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/categories?post=24715"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/tags?post=24715"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}