https://www.taxtmi.com/caselaws?id=789218 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 enumerated grounds under the cancellation provision. Because the cancellation rested on a reason outside the statutory framework, the show cause notice and cancellation order could not be sustained. The court accordingly quashed the notice and set aside the registration cancellation for want of a permissible legal basis. en-us Tue, 31 Mar 2026 00:00:00 +0530 Sat, 04 Apr 2026 08:53:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789218 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 enumerated grounds under the cancellation provision. Because the cancellation rested on a reason outside the statutory framework, the show cause notice and cancellation order could not be sustained. The court accordingly quashed the notice and set aside the registration cancellation for want of a permissible legal basis. Case-Laws GST Tue, 31 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789218