9911796707
|
Home
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (12) TMI 1032 - HC - GSTCancellation of GST registration of petitioner - excess Input Tax Credit (ITC) - opportunity of hearing to the petitioner and/or without assigning any reason thereof - HELD THAT - This Court directs the respondent No.4, the Superintendent of State Tax, Government of Tripura to consider the explanation submitted to the show-cause notice within a period of 2(two) weeks from the date of receipt of the copy of this order. In any event, if the explanation is not considered and the final orders are not passed, the suspension order shall stand revoked. The writ petition is accordingly disposed of.
Issues: Challenge to show-cause notice for cancellation of GST registration without opportunity of hearing or reason provided.
In this case, the petitioner challenged a show-cause notice for cancellation of GST registration dated 19.09.2022, alleging the petitioner claimed excess Input Tax Credit (ITC) during 2019-2020 and ineligible ITC. The petitioner contended that the order of suspension of registration was passed simultaneously without a hearing or reason given. Despite submitting replies to notices, the taxing authorities did not communicate any decision, causing business disruptions. The petitioner argued that the show-cause notice was issued without reason and violated principles of natural justice. The petitioner sought revocation of the notice, while the respondent State prayed for dismissal of the writ petition. The High Court directed the Superintendent of State Tax to consider the explanation submitted to the show-cause notice within two weeks from the date of the court order. If the explanation is not considered, and final orders are not passed, the suspension order shall stand revoked. The court disposed of the writ petition accordingly, along with any pending applications. The judgment aimed to ensure that the petitioner's explanation is duly considered and to address the lack of communication and decision-making by the taxing authorities, emphasizing the importance of natural justice principles in such proceedings.
|
