https://www.taxtmi.com/article/detailed?id=12377 Section 29 and Rule 22 govern cancellation of GST registration and its procedure; statutory grounds are limited and include specified contraventions, prescribed non-filing, failure to commence business, and fraud. Mere continuous filing of nil returns for six months, without contravention of the Act or rules or prescribed non-filing, does not constitute a valid ground for cancellation, and an order issued without such statutory basis is without jurisdiction. en-us Thu, 29 Feb 2024 07:57:11 +0530 Thu, 29 Feb 2024 07:57:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=12377 Section 29 and Rule 22 govern cancellation of GST registration and its procedure; statutory grounds are limited and include specified contraventions, prescribed non-filing, failure to commence business, and fraud. Mere continuous filing of nil returns for six months, without contravention of the Act or rules or prescribed non-filing, does not constitute a valid ground for cancellation, and an order issued without such statutory basis is without jurisdiction. Articles Goods and Services Tax - GST Thu, 29 Feb 2024 07:57:11 +0530 https://www.taxtmi.com/article/detailed?id=12377