2024 (9) TMI 1640 - HC - GST

Revocation of suspension of the petitioner s Goods and Services Tax (GST) registration - reasons set out in the impugned SCN are not intelligible - principles of natural justice - HELD THAT - The copy of the reply filed by the petitioner is annexed to the present petition. It indicates that no supporting documents have been furnished by the petitioner. It is considered apposite to permit the petitioner to furnish all such documents as are considered relevant to establish that he was functioning at his principal place of business, within the period of one week from date. The respondents are directed to consider the same and pass an appropriate order after affording the petitioner an opportunity to be heard. Petition disposed off.

Summary

The petitioner filed a petition to revoke the suspension of their GST registration due to a Show Cause Notice alleging non-existence at the declared business location. The court directed the petitioner to submit relevant documents within a week to prove business existence, and ordered the respondents to review and make a decision after hearing the petitioner. The petition was disposed of accordingly.