Case Law Details
Sh. Ishwar Chand Proprietor of M/S Bhagwati Trading Co. Vs Union of India (Delhi High Court)
The controversy in the present petition relates to levy of penalty for late filing of the GST returns, for the period the petitioner was disabled from doing so, on account of cancellation of its GSTIN registration.
It is the petitioner’s case that on receipt of the Show Cause Notice, it had filed its GST returns and cured the reason for which the cancellation of its GSTIN registration was proposed.
Notwithstanding the same, the respondent passed an order dated 29.07.2020, cancelling the petitioner’s registration with effect from that date, that is, 29.07.2020.
The petitioner filed an application on 16.10.2020, seeking revocation of the said order dated 29.07.2020.
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