Sh. Ishwar Chand Proprietor of M/S Bhagwati Trading Co. Vs Union of India (Delhi High Court) Vs Union of India (Delhi High Court)
Date: March 23, 2023
Subject Matter
Petitioner cannot be held responsible for not filing returns during the period when the registration stood cancelled.
Summary
The petitioner had not filed their GST returns for over six months which resulted in a Show Cause Notice being issued. The petitioner had also suffered the cancellation of their GSTIN registration. The petitioner had filed for revocation of the said…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. The petitioner has filed the present petition, inter alia, praying as under: “1. Issuance of a Writ of Mandamus or any other appropriate writ whereby directing the respondent/s to set aside the penalty of Rs.2,32,014/- imposed upon “GSTIN 07ABSPC2338JIZJ” of the petitioner herein Sh. Ishwar Chand, Proprietor of M/S Bhagwati T…