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Archive: 23 July 2026

Posts in 23 July 2026

GST Cancellation SCN for NIL Returns: Is Such Notice Legally Valid?

July 23, 2026 Views 0 comment Print

Can GST registration be cancelled merely because a taxpayer filed NIL returns for four consecutive tax periods? Examine the legality of GST cancellation show cause notices based solely on NIL turnover, the requirements of Section 29 of the CGST Act, and whether such automated notices satisfy the principles of natural justice.

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