9911796707
TMI Blog2024 (11) TMI 657X X X X Extracts X X X X X X X X Extracts X X X X ..... aushik, Additional Government Pleader (Taxes) ORDER Challenging the impugned suspension of registration and the show cause notice issued for the purpose of cancellation of GST number of the petitioner, the present Writ Petition. 2. The learned counsel for the petitioner submitted that the notice in Form GST REG-17 dated 05.09.2024 was issued to the petitioner, for which, the petitioner also fil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... right. 2.1. The learned counsel for the petitioner would further submit that in the event, for any reason, the respondent is supposed to take an appropriate legal action against the petitioner, stating that the GST registration is misused. Instead of taking such appropriate prosecution in the manner provided in the Act, the respondent arbitrarily, in violation of constitutional right, suspended t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t. However, on instructions, he submits that the petitioner's reply will be considered and appropriate orders will be passed within the stipulated time that may be fixed by this Court. 4. Heard the learned counsel for the petitioner as well as the learned Additional Government Pleader (Taxes) for respondent and also perused the materials available on record. 5. Admittedly, it is the right of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion invoking penal provisions, suspended the GST registration of the petitioner and deprived the petitioner from carrying on the business, which amounts to violation of fundamental right of the petitioner and prevented the petitioner, which, cannot be sustained. 6. In the present case, the suspension order was passed on 05.09.2024, for which, admittedly, the petitioner has filed their reply on 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pugned proceedings dated 05.09.2024 are liable to be set aside. 7. Accordingly, the impugned proceedings dated 05.09.2024 are set aside and the respondent is directed to consider the petitioner's reply dated 12.09.2024 and pass appropriate orders on merits and in accordance with law to revoke the suspension of GST registration. 8. With the above direction, this Writ Petition is disposed of. ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
