2024 (9) TMI 897 - HC - GST

Alleged contravention of specific provisions of applicable GST statutes - Exercise of discretionary jurisdiction - cancellation of the petitioner's GST registration - tax proposals for the tax period 2018-19 - HELD THAT - On perusal of the impugned show cause notices, it is evident that such show cause notice pertains to alleged contravention of specific provisions of applicable GST statutes. Since the challenge is to show cause notices, it is not required to exercise discretionary jurisdiction except to the limited extent of interfering with the suspension of registration. Except to such extent, it is always open to the petitioner to respond to the show cause notices and provide the necessary explanation. Petition disposed off.

Summary

The High Court of Madras reviewed two writ petitions challenging show cause notices for cancellation of GST registration and tax proposals for 2018-19. The court decided that the petitioner must respond to the notices within three weeks and the registration suspension will be on hold until further orders. The court closed related petitions without costs.