GST Registration Cancellation Quashed: Filing NIL Returns Is Not a Statutory Offence: Uttarakhand High Court

In this case, the petitioner challenged a show cause notice and the consequential order whereby its GST registration was cancelled solely on the ground that it had been filing NIL returns for several months. The petitioner contended that filing NIL returns does not constitute a statutory ground for cancellation of registration under Section 29(2) of the GST Act. It was argued that the power to can…