TMI Blog2023 (9) TMI 791X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. - HON BLE THE CHIEF JUSTICE MR. APARESH KUMAR SINGH AND HON BLE MR. JUSTICE ARINDAM LODH For Petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t because of suspension of the GST registration, petitioner s business has been suffering since February, 2023. The show cause notice is vague and does not reflect the specific contraventions for which the impugned action has been taken. Petitioner, however on his own, has submitted several documents which include audited balance sheet, profit and loss account, copy of GSTR-3B, GSTR-1, GSTR-9, GSTR-9C and other returns as also 26 AS Form. However, because of the inaction on the part of the respondent authorities, petitioner continues to suffer. Therefore, he has approached this Court. 4. Mr. Karnajit De, learned Additional Government Advocate for the respondents-State, submits that since the matter has been taken up on the first occasion ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppear for personal hearing on the appointed date and time, the case will be decided ex parte on the basis of available records and on merits. Please note that your registration stands suspended with effect from 08/02/2023. Place: Tripura Date: 08/02/2023 6. 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. 7. In such circumstances, at this stage, we deem it proper to dir ..... X X X X Extracts X X X X X X X X Extracts X X X X
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