2023 (9) TMI 791

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... harya, G.A., Mr. K arnaji t De, A ddl. G .A. ORDER Heard Mr. T.K. Deb, learned counsel for the petitioner and Mr. Karnajit De, learned Additional Government Advocate, for the respondents-State. 2. The GST registration of the petitioner bearing No. 16ILCPS2324L2ZS has been suspended because of alleged non-compliance of the provisions of GST Act/Rules made thereunder. Petitioner has been served w .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... quest for withdrawal of suspension of his GST registration vide Annexure-4 dated 27.06.2023 which, according to the petitioner, is also pending. 3. Mr. T.K. Deb, learned counsel for the petitioner, submits that because of suspension of the GST registration, petitioner's business has been suffering since February, 2023. The show cause notice is vague and does not reflect the specific contravention .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... . 5. We have considered the submission of learned counsel for the parties. The writ petition is being disposed of at this stage without calling for Counter Affidavit of the respondents for the reason that no decision has yet been taken at the level of the respondent No.3 on the show cause notice dated 08.02.2023. The show cause notice is extracted hereunder: Form GST REG-17 [See Rule 22(1)/sub- .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... te or fail to appear for personal hearing on the appointed date and time, the case will be decided ex parte on the basis of available records and on merits. Please note that your registration stands suspended with effect from 08/02/2023. Place: Tripura Date: 08/02/2023 6. A bare perusal of the show cause notice shows that no specific contraventions of GST Act or the Rules made thereunder ha .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... rough the prescribed mode to the petitioner, so that in case the decision is adverse to the petitioner, he can invoke the appellate forum within time. In case the timelines are not adhered, this Court would take serious view of the matter if brought to its notice. 8. Writ petition is disposed of. 9. Let it be made clear that we have not made any comments regarding the merits of the case.
Cas .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X