AdvertisementSeagull Maritime Agencies Private Limited. Vs Union of India & Ors (Delhi High Court) The petitioner challenged two orders dated 04.12.2023 passed under Section 73 of the Central Goods and Services Tax Act, 2017, whereby demands of ₹18,04,132 and ₹1,43,59,445, including penalty, were raised pursuant to Show Cause Notices dated 20.09.2023 and 29.09.2023. According to the petitioner, all business activities had been closed during the COVID-19 pandemic. Earlier, a Show Cause Notice dated 25.08.2020 had been issued proposing cancellation of the GST registration on the ground that returns h...