Penalty Cannot be levied for Late Filing of GST Returns during Cancellation of GSTIN: Delhi HC [Read Order]

Penalty - Late Filing of GST Returns - Cancellation of GSTIN - Delhi HC - Taxscan

In a recent ruling, the division bench of Delhi High Court (HC) presided by Justices Vibhu Bakhru and Amit Mahajan observed that from the date of the petitioner filing an application for revocation of its cancellation, he cannot be held responsible for not filing its returns during the period when the registration stood cancelled. Thus,…

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