GST DAILY – 168
Cancellation of GST registration on ground of filing nil return for more than 6 months is without jurisdiction
THE HON’BLE ANDHRA PRADESH HIGH COURT IN THE CASE OF KALI SHANKAR ENTERPRISES V/s ADDITIONAL COMMISSIONER, decided on 18-12-2023
Issue:-
Can Department cancel gst registration if Assessee filed nil returns continuously for more than six months?
The Hon’ble High Court Judgement:-
Where ground for cancellation of registration was that assessee filed nil returns continuously for more than six months, impugned order of cancellation was without jurisdiction and without any valid statutory ground and same could not be sustained. Section 29 read with Rule 22 of Central Goods and Services Tax Act & Rule, 2017
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