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, the bench held that penalty cannot be levied for late filing of the Goods and Services Tax (GST) Returns during the cancellation of GSTIN.
Read More: Taxscan
Latest Posts in "India"
- India Launches GST Appellate Tribunal for Uniform Dispute Resolution Across States
- GSTN Advisory 624: New Changes in Invoice Management System Effective October 2025
- CBIC Monitors Retailers to Ensure GST Rate Cut Benefits Reach Consumers
- CBIC Monitors GST Benefit Transfer to Consumers Amid Rate Cuts
- India Introduces GST 2.0 with Simplified Two-Slab Tax Structure
