Snowline Travel Ventures LLP v. Commissioner, State Goods and Services Tax
In favour of the assessee
The ruling in brief
Snowline Travel Ventures LLP obtained quashing from the Uttarakhand High Court (23 July 2026, Writ Petition (M/B) No. 593 of 2026) of a show-cause notice and cancellation order that rested solely on the assessee having filed NIL returns for several consecutive months, without alleging fake registration, non-operation, fraud or any other ground listed under Section 29(2). The firm contended that NIL return filing reflects nil outward supplies and cannot by itself trigger cancellation. The Court agreed that Section 29(2) and Rule 21 do not permit cancellation for NIL returns alone absent an independent statutory breach. Outcome: in favour of the assessee. Registration proceedings were invalidated and the department must act only on grounds recognized by law after proper notice. Relevant for travel and service firms filing NIL GSTR-3B. Not legal advice.
For information only — not legal advice. Read the full judgment and applicable law before relying on this summary.
Provisions considered
- CGST S.29 — Cancellation or suspension of GST registration.
- CGST Rules R.21 — Suspension of registration pending cancellation enquiry.
Source documents
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