Case Law Analysis
|Uttarakhand High Court
Section 29(2) CGST Act | Filing NIL GST Returns Not Ground for Registration Cancellation : Uttarakhand HC Quashes Impugned Orders
Uttarakhand High Court reinforces statutory limits on GST authorities, holding that filing NIL returns does not fall under Section 29(2) of the CGST Act as a valid ground for registration cancellation. The ruling quashes show-cause notices and cancellation orders, protecting businesses from arbitrary de-registration.