9911796707
TMI Blog2024 (2) TMI 1499X X X X Extracts X X X X X X X X Extracts X X X X ..... id writ petition stood allowed and disposed on 07.07.2023. Since the matter is already seized by the Department themselves and also keeping in view the earlier decision in the case of the petitioner itself for the same cause of action, we are of the considered opinion that it would be more appropriate in the interest of justice, if the writ petition itself disposed of at this juncture. The order of suspension dated 14.02.2024, to the aforesaid extent is set aside/quashed. The respondents are directed to ensure that the petitioner is permitted to fully participate in the show cause proceedings and he would also be permitted to furnish his GST returns in between. Meanwhile, however, since the show cause proceedings has already been initiated, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the impugned show cause notice is bad in law for the reason that the order of suspension has been issued without even affording reasonable opportunity of hearing to the petitioner. It is also the contention of the petitioner that as a consequence of the petitioner's GST Registration being placed under suspension, the petitioner would be deprived to carry on with his business till the show cause proceedings are concluded. Moreover, the petitioner is required to submit his returns in the absence of filing of the return, the authorities concerned may further penalize the petitioner. Further under the normal consequence, in the absence of a GST registration, the petitioner may have to close down his business till the inquiry proceedings are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hich has been issued subsequent to the disposal of the previous writ petition. It also reflects that the subsequent show cause notice seems to have been issued in the light of the liberty that was reserved in favour of the respondent/Department, to initiate proceedings in respect of any violation of the Central Goods and Service Taxes Act 2017 or the Telangana Goods and Services Taxes Act 2017. Once, when this Court in the earlier round of litigation has provided liberty of initiating the proceedings afresh and if the respondent/Department has availed the same and issued a fresh show cause notice, we do not find any strong case made out by the petitioner calling for the interference of this Court to the show cause notice to that extent. 8 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd he would also be permitted to furnish his GST returns in between. Meanwhile, however, since the show cause proceedings has already been initiated, the petitioner shall be restrained from availing the Input Tax Credit, during the pendency of the show cause proceedings. 10. It is made clear that the relief granted by this Court is only so far as the order of suspension of the GST registration is concerned. That under no circumstances should it be treated as stay of the operation of the show cause notice issued. The petitioner would be at liberty to make his reply/ any other submissions that he intends to make on this show cause notice provided by the Department. Though the Department has given them the date on 23.02.2024, let the petition ..... X X X X Extracts X X X X X X X X Extracts X X X X
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