Kali Shankar Enterprises Vs Additional Commissioner
Date: December 17, 2023
Subject Matter
Filing nil returns continuously for more than six months is not a ground for cancellation u/s 29(2) of the CGST Act
Summary
The petitioner's registration was cancelled on the ground of filing nil returns continuously for more than six months. However, it was argued that this ground for cancellation was not covered under Section 29 of the GST Act or Rule 22 of the GST…
FULL TEXT OF THE JUDGMENT/ORDER OF ANDHRA PRADESH HIGH COURT Heard Sri A.V.A. Siva Karthikeya, learned counsel for the petitioner appears through virtual mode and Sri T.C.D. Sekhar, learned Government Pleader for Commercial Tax appearing for respondents. 2. With the consent of both learned counsel, this petition is decided at this stage. 3. Time was granted to obtain instructions on the point as m…