Order cancelling GST registration quashed as zero-supply lead to non-filing GST return

Atlafbhai Rajabali Dosani Vs Superintendent (Gujarat High Court) Gujarat High Court held that due to zero supply it was believed that GST return is not required to be filed. Further, the consultant also didn’t advise the petitioner correctly. Accordingly, order of cancellation of GST registration on account of non-filing of GST return was quashed Facts- The petitioner is a contractor engaged in providing construction services registered under the provisions of section 12 of the Act. It is his case that since he was out of business, the return after September, 2018 could not be filed. The per...