https://www.taxtmi.com/article/detailed?id=17333 Nil turnover in GST returns does not by itself establish discontinuance of business or justify cancellation of registration. Cancellation under Section 29 requires an actual statutory ground and the Proper Officer's independent satisfaction based on the real factual position. Return data may trigger scrutiny, but cannot replace verification, cogent and tangible evidence, and a factual finding that business has ceased. Documents already submitted in revocation proceedings must be considered, and procedural default cannot prove substantive discontinuance. Nil turnover may invite verification, not automatic cancellation. en-us Wed, 02 Sep 2026 08:31:26 +0530 Wed, 02 Sep 2026 08:31:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17333 Nil turnover in GST returns does not by itself establish discontinuance of business or justify cancellation of registration. Cancellation under Section 29 requires an actual statutory ground and the Proper Officer's independent satisfaction based on the real factual position. Return data may trigger scrutiny, but cannot replace verification, cogent and tangible evidence, and a factual finding that business has ceased. Documents already submitted in revocation proceedings must be considered, and procedural default cannot prove substantive discontinuance. Nil turnover may invite verification, not automatic cancellation. Articles Goods and Services Tax - GST Wed, 02 Sep 2026 08:31:26 +0530 https://www.taxtmi.com/article/detailed?id=17333