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.
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