High Court of Uttarakhand23 July 2026

Snowline Travel Ventures LLP v. Commissioner, State Goods and Services Tax

For assessee

WRIT PETITION (M/B) NO. 593 OF 2026

The ruling in brief

Where assessee-firm's GST registration was cancelled solely on ground of filing NIL returns for several months with no additional statutory breach, such action was not permissible under Section 29(2), hence the show-cause notice and cancellation order were quashed as cancellation for filing NIL returns alone is not a valid ground under the statute

Provisions considered

Section 29 of Central Goods and Services Tax Act, 2017/Uttarakhand Goods and Services Tax Act, 2017 - Rule 21 of Central Goods and Services Tax Rules, 2017/Uttarakhand Goods and Services Tax Rules, 2017

This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.

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Joydeb Karmakar @ Jaydeb Karmakar v. Union of India

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Snowline Travel Ventures LLP v. Commissioner, State Goods and Services Tax

The ruling in brief

Provisions considered

Snowline Travel Ventures LLP v. Commissioner, State Goods and Services Tax

The ruling in brief

Provisions considered

Read the full analysis

Read the full analysis

Joydeb Karmakar @ Jaydeb Karmakar v. Union of India

Neptune Enterprise v. State of Gujarat

Janardan Tamuli @ Janardan Tamuly v. Union of India