https://www.taxtmi.com/caselaws?id=448031 The AP HC allowed a petition challenging GST registration cancellation. The registration was cancelled on grounds that the petitioner filed nil returns continuously for more than six months. The court held that Section 29(2) of the GST Act does not contain any such ground for cancellation, nor do the Rules provide for this ground. Since the respondents did not allege that the nil returns were filed incorrectly or in contravention of GST provisions, the cancellation order was without jurisdiction and lacked valid statutory ground, making it unsustainable. en-us Mon, 18 Dec 2023 00:00:00 +0530 Fri, 25 Apr 2025 12:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448031 The AP HC allowed a petition challenging GST registration cancellation. The registration was cancelled on grounds that the petitioner filed nil returns continuously for more than six months. The court held that Section 29(2) of the GST Act does not contain any such ground for cancellation, nor do the Rules provide for this ground. Since the respondents did not allege that the nil returns were filed incorrectly or in contravention of GST provisions, the cancellation order was without jurisdiction and lacked valid statutory ground, making it unsustainable. Case-Laws GST Mon, 18 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448031