https://www.taxtmi.com/caselaws?id=795885 GST registration cannot be cancelled solely because a registered person filed NIL returns for several months. The statutory power to cancel registration is confined to the grounds enumerated in Section 29(2), and filing NIL returns is not among those grounds. Accordingly, a show-cause notice and cancellation order founded only on NIL-return filing lack a valid statutory basis and are invalid. en-us Thu, 23 Jul 2026 00:00:00 +0530 Tue, 28 Jul 2026 08:30:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795885 GST registration cannot be cancelled solely because a registered person filed NIL returns for several months. The statutory power to cancel registration is confined to the grounds enumerated in Section 29(2), and filing NIL returns is not among those grounds. Accordingly, a show-cause notice and cancellation order founded only on NIL-return filing lack a valid statutory basis and are invalid. Case-Laws GST Thu, 23 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795885