2023 (3) TMI 113 - HC - GST

Suspension/cancellation of registration under the Central Goods and Services Tax Act, 2017 - HELD THAT - The petitioner s grievance insofar as suspension / cancellation of its registration is concerned, stands addressed. It is also noted that the question whether the petitioner is liable to pay the amount as demanded appears to be a contentious one. However, we do not consider it apposite to examine that issue in this petition. Needless to state that the petitioner is at liberty to avail of such remedies in respect to the said demand notice as available in accordance with law. Petition disposed off.

Summary

Issues:
Challenge to Show Cause Notice and suspension of GST registration under the Central Goods and Services Tax Act, 2017. Challenge to provisions of Sub-Section (2) of Section 29 of the Act and Rule 21 & Rule 21A of the Central Goods and Services Tax Rules, 2017.

Analysis:
The petitioner challenged a Show Cause Notice dated 13.01.2023 and the suspension of its GST registration. The Show Cause Notice indicated the proposed cancellation of registration due to suspicious transactions. The petitioner contended that the suspension was illegal and without proper consideration, affecting its business and others. The court ordered the petitioner to reply to the notice and appear before the GST Officer for a hearing. The respondent later revoked the suspension of registration. A demand notice was issued for a specific amount, with a warning of a Show Cause Notice if not paid. The court noted the contentious issue of liability for the demanded amount but did not delve into it, allowing the petitioner to seek remedies. The challenge to specific provisions of the Act and Rules was based on the registration suspension, which was resolved, leading to the dismissal of those challenges. The petition was disposed of, reserving all rights and contentions of the petitioner.