Surya Build Creations v. Commissioner, State Goods and Services Tax & Another
Surya Build Creations v. Commissioner, State Goods and Services Tax & Another – Whether GST Registration Can Be Cancelled Merely for Filing NIL Returns?
Background of the Case
In this significant GST matter, the petitioner, Surya Build Creations, approached the High Court challenging the legality of a Show Cause Notice and the consequential order cancelling its GST registration. The cancellation was based solely on the allegation that the petitioner had been filing NIL GST returns continuously for the preceding two years.
The department formed an opinion that since the petitioner was filing NIL returns for a prolonged period, the registration was liable to be cancelled. Consequently, a Show Cause Notice was issued and, thereafter, the GST registration of the petitioner was cancelled.
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