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2024 (1) TMI 430 - ANDHRA PRADESH HIGH COURTCancellation of the petitioner’s registration of GST - Appeal filed beyond the condonable delay - HELD THAT:- It is evident from the bare reading of sub section (2) and Section 29 of the Act that the registration could be cancelled by appropriate officer on any of the grounds mentioned under sub-section (2) - In the present case the ground of cancellation is that the petitioner filed nil returns continuously for more than six months. Learned counsel for the petitioner submits that since the returns were Nil, the nil returns were filed - Section 29(2) does not contain any such ground for cancelation. In the Rules also there is no such ground for cancellation. In the show cause notice or in the order it is not the case of the respondents that the ‘nil returns’ were filed incorrectly, contravening any provision of the GST Act or the Rules - the impugned order of cancelation is without jurisdiction and without any valid statutory ground. The same cannot be sustained. Petition allowed.
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