Kali Shankar Enterprises vs. Additional Commissioner
Held
The Court held that filing nil returns continuously for more than six months is not a valid ground for cancellation under Section 29 of the GST Act or Rule 22 of the GST Rules. Therefore, the cancellation order was without jurisdiction.
Facts
The petitioner's GST registration was cancelled for filing nil returns continuously for more than six months. The petitioner's appeal against the cancellation order was dismissed as it was filed beyond the condonable delay period. The petitioner challenged both orders.
Key Issues
Whether filing nil returns continuously for more than six months is a valid ground for cancellation of GST registration under the Act and Rules. Whether the appellate order dismissing the appeal on grounds of delay can be sustained when the initial cancellation order is without jurisdiction.
Sections Cited
Section 29, Rule 22
AI-generated summary — verify with the full judgment below
/ IN THE HIGH COURT OF ANDHRA PRADESH AMARAVATI (Special Original Jurisdiction) MONDAY, THE EIGHTEENTH DAY OF DECEMBER TWO THOUSAND AND TWENTY THREE PRESENT THE HON’BLE SRI JUSTICE RAVI NATH TILHARI AND THE HON’BLE SRI JUSTICE A V RAVINDRA BABU WRIT PETITION NO: 31675 OF 9n9:i 'I Between: Kali Shankar Enterprises, 26-20-3/1, HPCL Colony, Chinagantyada, Gajuwaka Visakhapatnam -530026 Represented by its Managing Partner, G, Ramakrishna Kaju, S/o. G Rama Murthy Raju. ...PETITIONER AND 1. Additional Commissioner. (ST). Appellate Authority, Vijayawada
Goods and Service Tax Officer.Steel Plant Circle. Visakhapatnam, A P
The Chief Commissioner, State Taxes, D.No. 12-468. Adjacent to NH-16 Service Road, Kunchanapally, Guntur District-522501, A.P. RevenuetrVf Pradesh, Represented by Secretary to Government Revenue (CT) Department, Secretariat Buildings, Amaravathi,Guntu r District. ...RESPONDENTS Petition under Article 226 of the Constitution of India praying that in the oteTsertr^®' stated in the affidavit fiied therewith, the High^Court may be Peffltan n?S particularly one in the nature of Writ the oTde^fn^ rancZTr appropriate writ or order or direction declaring na onoo h ih n Regi
The judgment continues below.
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