2024 (10) TMI 1495 - HC - GST

Demand against the petitioner - petitioner submits that during the time when the subject SCN were issued, the registration of the petitioner stood cancelled retrospectively and as such petitioner could not access the GST portal and it is only after the cancellation has been made prospective from the date of SCN, the petitioner has been able to access the portal - HELD THAT - Since petitioner was unable to upload the reply to the said Show Cause Notices, it is felt that an opportunity should be granted to the petitioner to respond to the Show Cause Notices and Show Cause Notices should be re-adjudicated. Accordingly, impugned orders both dated 13.12.2023 are set aside. The proceedings are restored on the record of the Proper Officer. Petitioner shall now upload a reply to the Show Cause Notices dated 18.09.2023 and 29.09.2023 within a period of one week from today. Thereafter the Proper Officer shall adjudicate the Show Cause Notices in accordance with law. Petition disposed off.

Summary

The High Court judgment set aside the orders disposing of Show Cause Notices against the petitioner, granting an opportunity to respond and re-adjudicate. Petitioner must upload replies within one week for further adjudication. The petition is disposed of with all rights reserved.