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Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
<h1>GST registration cancellation must rest on statutory grounds; NIL returns alone cannot justify cancellation.</h1> GST registration can be cancelled only on grounds expressly authorised by the statute; filing NIL returns for the last two years is not one of the ... Cancellation of GST registration - Statutory grounds for cancellation - Filing of NIL return. Cancellation of GST registration - HELD THAT: - The Court held that the power to cancel registration can be exercised only on the grounds enumerated in Section 29(2). Since filing of NIL return does not fall within any of the statutory grounds specified therein, cancellation of registration on that basis was held to be without authority of law. Accepting the view taken in Kali Shanker Enterprises vs. Additional Commissioner, Goods and Service Tax Officer, the Chief Commissioner, Government of Andhra Pradesh [2024 (1) TMI 430 - ANDHRA PRADESH HIGH COURT], the Court concluded that both the show cause notice founded on that allegation and the consequential cancellation order were unsustainable. [Paras 4] The show cause notice and the consequential order cancelling registration were quashed. Final Conclusion: The writ petition was allowed. The Court quashed the show cause notice and the cancellation order, holding that filing of NIL return is not a statutory ground for cancellation of GST registration. Issues: (i) Whether filing of NIL returns for the last two years is a valid ground for cancellation of GST registration under Section 29 of the GST Act.Analysis: The power to cancel registration is confined to the circumstances enumerated in the relevant provision governing cancellation. Filing of NIL returns is not one of the specified grounds. A cancellation order founded on a non-enumerated reason therefore lacks statutory support and cannot be sustained.Conclusion: Filing of NIL returns was held not to be a valid ground for cancellation of registration, and the show cause notice and cancellation order were quashed.Final Conclusion: The registration cancellation was set aside for want of a permissible statutory basis.Ratio Decidendi: Cancellation of GST registration can be made only on grounds expressly authorised by the governing statute, and a reason not contemplated by the statutory grounds is invalid.
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