2024 (11) TMI 337

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....al For the Respondent : Ankur Agrawal, S.C. ORDER 1. This writ petition has been filed by the petitioner aggrieved of the impugned demand of penalty order passed in form GST MOV- 09 dated 17.09.2024 by Respondent No.2 under the provisions of CGST/ IGST Act and Rules. 2. Submissions have been made that penalty has been imposed under Section 129(1)(b) of the Act whereas in terms of the c....

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....e cancellation proceedings have been initiated inasmuch as the petitioner has filed his return for the month of September on 20th of October and, therefore, it cannot be said that any proceedings pertaining to cancellation has been initiated against the petitioner and/ or that the firm is non-existent, as the firm is consistently filing returns, which is evident from the GSTIN status report (Annex....

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....rused the material available on record. 7. The denial by the respondents to apply provisions of Section 129(1)(a) of the Act in light of the clarification dated 31.12.2018 and judgments of this Court are based on the finding as indicated by the authority in Para-4 of its order. A perusal thereof indicates that the said finding essentially is factual and only based on the communication received ....