9911796707
TMI Blog2025 (1) TMI 256X X X X Extracts X X X X X X X X Extracts X X X X ..... er is a registered dealer under the provisions of GST. The respondent has initiated an enquiry into certain alleged irregularities committed by the petitioner. The petitioner has replied to the said show cause notice. Under the said circumstances, it would be appropriate for the respondent to consider the reply of the petitioner and thereafter pass suitable orders in accordance with law and the ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cellation of registration of GST, the same reads as under: Whereas on the basis of information which has come to my notice, it appears that your registration is liable to be cancelled for the following reasons: 1. Rule 21(b)-person issues invoice or bill without supply of goods or services or both in violation of the provisions of the Act, or the rules made thereunder You are hereby directed to fu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nput tax credit nor he has violated any provisions of any law. His grievance is that instead of considering his reply and passing the appropriate orders, by way of impugned show cause notice with effect from 14.10.2024 itself his GST registration has been suspended and he is not in a position to carry on his business. 3. Learned counsel appearing for the respondent justifies the action of the resp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respondent is hereby directed to revoke the suspension of the GST registration of the petitioner which has been done as per show cause notice dated 14.10.2024 (vide Annexure- A to the writ petition) forthwith; ii) However, respondent is granted the liberty to take appropriate decision on revoking the GST registration of the petitioner or suspending it or otherwise after considering the reply of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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