𝐃𝐞𝐥𝐡𝐢 𝐇𝐢𝐠𝐡 𝐂𝐨𝐮𝐫𝐭 𝐪𝐮𝐚𝐬𝐡𝐞𝐬 𝐋𝐚𝐭𝐞 𝐅𝐞𝐞𝐬 𝐟𝐨𝐫 𝐆𝐒𝐓 𝐑𝐞𝐭𝐮𝐫𝐧 𝐝𝐮𝐫𝐢𝐧𝐠 𝐜𝐚𝐧𝐜𝐞𝐥𝐥𝐚𝐭𝐢𝐨𝐧 𝐨𝐟 𝐆𝐒𝐓 𝐫𝐞𝐠𝐢𝐬𝐭𝐫𝐚𝐭𝐢𝐨𝐧. 𝐡𝐚𝐬𝐡𝐭𝐚𝐠#𝐀𝐩𝐩𝐞𝐚𝐥 𝐡𝐚𝐬𝐡𝐭𝐚𝐠#𝐓𝐚𝐱 𝐡𝐚𝐬𝐡𝐭𝐚𝐠#𝐋𝐢𝐭𝐢𝐠𝐚𝐭𝐢𝐨𝐧

This is important judgment. Please save.

Facts of the case:
• 🗓 13.12.2019: Show Cause Notice issued to Petitioner for not filing GST returns for over six months.

• 🗓 29.07.2020: Respondent cancels Petitioner's GSTIN registration.
• 🗓 16.10.2020: Petitioner applies for revocation of cancellation.
• 🗓 27.10.2020: Respondent issues a Show Cause Notice proposing rejection of the revocation application without specific reasons.

• 🗓 14.12.2020: Application for revocation rejected due to no response to the Show Cause Notice.
• 🗓 26.08.2021: Appellate authority allows Petitioner's appeal and directs the restoration of GSTIN registration.

• 🗓 22.04.2022: Petitioner's GSTIN registration is finally restored.
• 🗓 27.04.2022: Petitioner files writ petition for damages and immediate restoration of GSTIN.

Issue:
• ❓ Levy of penalty for late filing of GST returns due to cancellation of GSTIN registration.

Argument by the Petitioner:
• 📋 Petitioner contended that the penalty for late filing should not apply as the returns could not be filed during the period the registration was canceled.