GST Registration Cannot be Cancelled for Continuous Nil Returns Beyond 6 Months

Kali Shankar Enterprises Vs Additional Commissioner (Andhra Pradesh High Court) Introduction: In a significant judgment, the Andhra Pradesh High Court, in the case of Kali Shankar Enterprises vs Additional Commissioner, has ruled that the cancellation of GST registration cannot be justified solely on the grounds of filing nil returns continuously for more than six months. This article provides an in-depth analysis of the case, examining the court’s observations, the grounds for cancellation, and the implications of the ruling. Detailed Analysis: The petitioner contested the cancellation ...