2024 (10) TMI 1312 - HC - GST

Suspension of registration of the petitioner - It is alleged that despite a response having been duly submitted on more than one occasion to the aforesaid notice, the respondents have failed to dispose of and conclude those proceedings - HELD THAT - It is noted that the petitioner had admittedly and as far back as on 24 April 2023 as well as 22 November 2023 submitted its response to the impugned SCN. This was followed by a reminder which was submitted on 31 May 2024. Despite the above, the petitioner alleges that the respondents have failed to conclude the proceedings. Bearing in mind the statutory obligation which stands placed in terms of Rule 22, it is opined that the continued suspension of the registration of the petitioner is clearly unjustified. The writ petition is disposed off by directing the respondents to examine the replies dated 24 April 2023 and 22 November 2023 already submitted by the writ petitioner and dispose of the SCN proceedings within a period of three weeks from today.

Summary

The High Court allowed the petition subject to exceptions. The application for exemption was disposed of. The petitioner challenged the suspension of its registration due to a Show Cause Notice dated 10 April 2023. Despite responses submitted, the registration remained suspended. The court found the suspension unjustified and directed the respondents to conclude the proceedings within three weeks. All rights and contentions of the parties are kept open.