2024 (1) TMI 1147 - HC - GST

Seeking quashing of show cause notice - seeking restoration and revival of GST registration of the petitioner - HELD THAT - Respondents shall furnish to the petitioner the entire material available with the respondents in support of the show cause notice on or before 08.02.2024. It is clarified that in case petitioner is aggrieved by any further order, it would be entitled to avail such remedies as may be permissible in law - Petition disposed off.

Summary

Issues Involved:
The issues involved in the judgment are quashing of show cause notice and restoration of GST registration.

Quashing of Show Cause Notice:
The petitioner sought quashing of a show cause notice dated 19.05.2023, alleging that it lacked necessary details. The petitioner's counsel argued that no details were provided to the petitioner. In response, the respondents' counsel disputed this claim, stating that all required details were uploaded on the portal and made available to the petitioner. The petitioner had also responded to the notice by filing a reply. The court, with the consent of both parties, directed the respondents to provide the petitioner with all material supporting the show cause notice by 08.02.2024. The petitioner was given the opportunity to submit a detailed response within one week thereafter. The respondents were instructed to dispose of the show cause notice by 22.02.2024 through a speaking order after granting a personal hearing to the petitioner. It was clarified that the petitioner could seek further legal remedies if aggrieved by any subsequent order. The petition regarding the quashing of the show cause notice was disposed of with the aforementioned directions.

Restoration and Revival of GST Registration:
Apart from seeking the quashing of the show cause notice, the petitioner also sought restoration and revival of its GST registration. The judgment primarily focused on the procedural aspects of responding to the show cause notice. The court's directions regarding the show cause notice also indirectly addressed the issue of restoration and revival of the petitioner's GST registration. The judgment did not explicitly delve into the specifics of the GST registration reinstatement process but emphasized the importance of providing necessary details and ensuring a fair opportunity for the petitioner to respond to any allegations. The petitioner's right to avail further legal remedies in case of dissatisfaction with subsequent orders indicated the court's commitment to upholding procedural fairness in matters related to GST registration.