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2023 (3) TMI 1326 - HC - GSTLevy of penalty for late filing of the GST returns - cancellation of its GSTIN registration - HELD THAT:- It is clear from the above that the order dated 14.12.2020, rejecting the petitioner’s application for revocation of cancellation of GSTIN registration is unsustainable. It provides no reason as to why the petitioner’s application was rejected - the only reason is that the petitioner had not responded to the Show Cause Notice dated 27.10.2020. It is hard to accept that there could be any meaningful response to the said Show Cause Notice. It sets out no reason at all for proposing to reject the petitioner’s application for revocation of cancellation. It is also noticed that the petitioner’s principal contention was that it had already complied with the requirement of filing the returns on the date when the order cancelling its registration was passed and, therefore, the said order was unsustainable - from the date of the petitioner filing an application for revocation of its cancellation, that is, 16.10.2020, the petitioner cannot be held responsible for not filing its returns during the period when the registration stood cancelled. Thus, for the purpose of calculating any penalty for the late filing of the returns, the period, 16.10.2020 to 22.04.2022, is liable to be excluded. List on 14.04.2023.
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