GST Registration cannot be cancelled for NIL Return: Uttarakhand HC

Surya Build Creations Vs Commissioner (Uttarakhand High Court) In Surya Build Creations Vs Commissioner, the petitioner challenged a show cause notice dated 29.01.2025 and a consequential order dated 17.02.2025 cancelling its GST registration on the ground of filing NIL returns for the last two years. The petitioner contended that such a ground is not contemplated under Section 29(2) of the GST Act, which specifies the circumstances under which registration can be cancelled. The petitioner relied on a decision of the Andhra Pradesh High Court holding that filing NIL returns is not a valid grou...