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TMI Blog2024 (11) TMI 337X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 from the CGST, Delhi regarding the initiation of cancellation proceedings. However, apparently, nothing was available on record of Responden ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 clarification dated 31.12.2018 issued by the Central Board of Taxes and Customs GST Policy Wing, the penalty in the present case could have bee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erefore, 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 (Annexure-2). Reliance has also been placed on M/s Margo Brush India and others v. State of U.P. and another, Writ Tax No. 1580 of 2022 decided on 16.01.2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 from the CGST, Delhi regarding the initiation of cancellation proceedings. However, apparently, nothing was available on record of Respondent No.2 to indicat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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