2024 (9) TMI 983 - HC - GST

Seeking quashing of SCN - GST registration of the petitioner is proposed to be cancelled - HELD THAT - In view of the fact that show cause notice is pending consideration before the proper officer, we dispose of the present petition directing the proper officer to adjudicate the show cause notice within 30 days after giving an opportunity of personal hearing to the petitioner. The proper officer shall also conduct a fresh visit to the said premises to ascertain the existence of petitioner at the said premises prior to passing a final order.

Summary

The High Court judgment addressed a petition seeking to quash a show cause notice proposing cancellation of GST registration due to petitioner's alleged non-existence at the premises. The court directed the proper officer to adjudicate the notice within 30 days, providing an opportunity for a personal hearing and conducting a fresh visit to verify the petitioner's presence at the premises before making a final decision.