Surya Build Creations Vs Commissioner
Date: March 30, 2026
Subject Matter
GST Registration Cannot Be Cancelled Solely for Filing Nil Returns Under Section 29(2)
Summary
The writ petition is allowed , and the show cause notice dated 29.01.2025 and the subsequent order dated 17.02.2025 cancelling the petitioner's GST registration are quashed , as the Court found that filing NIL returns is not a valid ground for cancel…
FULL TEXT OF THE JUDGMENT/ORDER OF UTTARAKHAND HIGH COURT 1. The present petition has been filed for quashing the show cause notice dated 29.01.2025 and the order passed in pursuance thereof dated 17.02.2025 cancelling the registration of the petitioner firm on the ground; “filing NIL return since last two years”. 2. Learned counsel for the petitioner submits that filing of NIL return could not be…