TMI Blog2023 (2) TMI 726X X X X Extracts X X X X X X X X Extracts X X X X ..... off. - WP(C) 102 OF 2023 - - - Dated:- 14-2-2023 - HON BLE THE CHIEF JUSTICE (ACTING) HON BLE MR.JUSTICE ARINDAM LODH Present: For the petitioner (s) : Mr. B.N. Majumder, Sr. Advocate. Mr. R. Saha, Advocate. For the respondent (s) : Mr. D. Bhattacharya, G.A. Mr. K. De, Addl. G.A. ORDER The petitioner, by filing the present writ petition has prayed for following reliefs: i) Issue Rule NISI; ii) Issue a Rule calling upon the Respondents and each one of them to show cause as to why a Writ of Certiorari and/or in the nature thereof, shall not be issued, cancelling, quashing, setting aside the impugned show cause notice vide reference No.ZA1608220009060, dated 11.08.2022 (Annexure-2, supra) and the su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he State and selling the same within the State of Tripura. Accordingly, the petitioner used to deposit tax on sale proceeds with its return(s) regularly as per rules and regulations. It is the contention of the petitioner that the respondent no.3 has issued a show cause notice on 11.08.2022 for non-furnishing of the returns for a period of six months. On receiving the said notice, the petitioner, immediately filed its return on 12.08.2022 for the period of January to March,2021-2022 and on 15.09.2022 for the period of April to June 2022-23 along with interest as levied upon the petitioner. But, the petitioner surprisingly came to learn that the registration of the petitioner has already been suspended by the respondent authority w.e.f.11.08 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... suspending the registration of the petitioner firm. Mr. Bhattacharya, learned G.A. submits that the show cause notice was issued stating that continuously the petitioner was not filing the returns for six months and just on receipt of notice, he has filed return. It cannot be the ground for withholding the suspension order. Having considered the submissions of learned counsel appearing for the parties, this court is of the view that the respondent authority shall give an opportunity to the petitioner to submit his return for the period the show cause notice dated 11.08.2022 was issued. Further, the respondents are directed to release the GST portal which they have blocked relating to the petitioner. The respondents are at liberty to p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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