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2024 (1) TMI 1145 - HC - GSTSuspension of the GST registration - SCN issued on the alleged ground that there is violation of Rule 86B of the Central Goods and Services Tax Act, 2017 - HELD THAT - The petition is disposed of permitting the petitioner to file a response to the show cause notice within one week. and on such reply being filed, respondent shall dispose of the show cause notice by a speaking order within two weeks thereafter. Respondent shall also give an opportunity of personal hearing to the petitioner before disposal of the show cause notice.
Issues involved: Impugning show cause notice and suspension of GST registration due to alleged violation of Rule 86B of the Central Goods and Services Tax Act, 2017.
Impugning show cause notice: The petitioner challenged the show cause notice dated 18.09.2023, alleging a violation of Rule 86B of the CGST Act, 2017. The petitioner contended that there was no violation of the said rule. The petitioner was granted one week to file a reply, but due to certain exigencies, the reply could not be submitted within the stipulated time. Attempts to upload the reply online were unsuccessful, and physical submission was also rejected. Court's Decision on Show Cause Notice: The court issued notice on the matter, which was accepted by the respondent's counsel. The petition was then taken up for final disposal with the consent of both parties. The respondent's counsel informed the court that the show cause notice was still pending and had not been disposed of. Final Disposition: The court disposed of the petition by allowing the petitioner to file a response to the show cause notice within one week. Upon submission of the reply, the respondent was directed to dispose of the show cause notice through a speaking order within two weeks. Additionally, the respondent was instructed to provide the petitioner with an opportunity for a personal hearing before concluding the matter. It was clarified that the petitioner could seek further legal remedies if aggrieved by any subsequent orders. Conclusion: The petition was disposed of in the aforementioned terms, providing a clear directive for the resolution of the show cause notice issue u/s Rule 86B of the CGST Act, 2017.
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