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2023 (9) TMI 791 - TRIPURA HIGH COURTSuspension of GST registration of petitioner - non-compliance of the provisions of GST Act/Rules - no decision has been taken by the adjudicating authority till date - HELD THAT:- 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. A bare perusal of the show cause notice shows that no specific contraventions of GST Act or the Rules made thereunder have been alleged. The show cause notice is vague and it would be difficult for any noticee to submit a categorical reply, if contraventions are not clearly alleged. Meanwhile, petitioner’s business continues to suffer because of suspension of the GST registration since February, 2023. It is deemed proper to direct the respondent No. 3 to issue a fresh show cause notice alleging the specific contraventions of the TGST Act and the Rules made thereunder within a period of 1(one) week from today giving 1(one) week’s time to the petitioner to offer his specific replies with supporting documents - petition disposed off.
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