TMI Blog2022 (12) TMI 1032X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. The writ petition is accordingly disposed of. - WP(C) No.1055/2022 - - - Dated:- 7-12-2022 - Hon ble The Chief Justice (Acting) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tration, simultaneously order of suspension of registration w.e.f. 19.09.2022 was also passed without affording any opportunity of hearing to the petitioner and/or without assigning any reason thereof. Only ground put forth in the show-cause notice was that the petitioner-taxpayer claimed excess ITC during the year 2019-2020 and also claimed ineligible ITC. 4. Petitioner also submits that being ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts that though the petitioner-dealer had replied to the impugned show-cause notice on 11.11.2022 and 23.11.2022, the respondent authority did not communicate any decision and kept suspending the registration. Hence, he prays for revoking the impugned show-cause notice dated 19.09.2022. On the other hand, Mr. Debalay Bhattacharya, learned G.A. appearing for the respondents-State, in rebuttal of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
