2022 (12) TMI 1032

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..... Biplabendu Roy, learned counsel appearing for the petitioner. Also heard Mr. Debalay Bhattacharya, learned Government Advocate appearing for the respondents-State. 2. Challenge in the present writ petition has been made to a show-cause notice for cancellation of GST registration dated 19.09.2022 at Annexure-7 to the writ petition wherein allegation of claiming excess Input Tax Credit (ITC, for s .....

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..... inst their replies dated 11.11.2022 and 23.11.2022 rather kept suspending the registration leaving the business of the petitioner stand still. Petitioner further submits that the respondent authorities issued the impugned show-cause notice without assigning any reason and violating the principles of natural justice despite several replies/applications to the notices submitted by the petitioner to .....

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..... urt directs the respondent No.4, the Superintendent of State Tax, Government of Tripura to consider the explanation submitted to the show-cause notice within a period of 2(two) weeks from the date of receipt of the copy of this order. In any event, if the explanation is not considered and the final orders are not passed, the suspension order shall stand revoked. 7. With the above observations, th .....

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