No Penalty for Late Filing of GST Returns from date of application for revocation till revocation

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’...