2025 (2) TMI 782 - HC - GST

Continued suspension GST registration pursuant to the issuance of a SCN - HELD THAT - The record would bear out that despite a detailed reply having been filed soon thereafter and more particularly on 08 October 2024 the SCN proceedings have not been finalized till date. This writ petition is disposed off by directing the competent authority to ensure that the pending SCN proceedings are disposed of in accordance with law with due expedition and preferably within a period of two weeks from the date of presentation of a certified copy of our order.

Summary

The Delhi High Court, in a case involving the suspension of Goods & Services Tax registration, directed the competent authority to expedite the pending Show Cause Notice proceedings within two weeks from the date of the court order. The court emphasized the need for a timely resolution while keeping all rights and contentions of the parties open. The judgment was delivered by Hon'ble Mr. Justice Yashwant Varma and Hon'ble Mr. Justice Harish Vaidyanathan. (TMI Citation)