https://www.taxtmi.com/caselaws?id=797817 Section 29 of the Central Goods and Services Tax Act, 2017 permits cancellation of GST registration only where specified statutory grounds exist. The proper officer must independently form satisfaction on cogent, tangible material establishing those grounds. Nil turnover reported in GSTR-3B returns, without verifying evidence of continuing business activity from the registered premises, does not by itself establish discontinuance of business. Cancellation and rejection of revocation cannot rest solely on nil returns or non-response to a subsequent show-cause notice where the statutory basis remains unverified. en-us Thu, 20 Aug 2026 00:00:00 +0530 Thu, 27 Aug 2026 08:28:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797817 Section 29 of the Central Goods and Services Tax Act, 2017 permits cancellation of GST registration only where specified statutory grounds exist. The proper officer must independently form satisfaction on cogent, tangible material establishing those grounds. Nil turnover reported in GSTR-3B returns, without verifying evidence of continuing business activity from the registered premises, does not by itself establish discontinuance of business. Cancellation and rejection of revocation cannot rest solely on nil returns or non-response to a subsequent show-cause notice where the statutory basis remains unverified. Case-Laws GST Thu, 20 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797817