Petitioner’s GST Registration Was Suspended as Firm Was Found Locked During GSTI Visit | HC Directed Competent Authority to Decide the Matter
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- Last Updated on 17 May, 2024
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Case Details: Balaji Trading Co. v. Commissioner - [2024] 161 taxmann.com 727 (Delhi)
Judiciary and Counsel Details
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- Sanjeev Sachdeva & Ravinder Dudeja, JJ.
- Shivender Kumar Sharma & Urooj Choudhary, Adv. for the Petitioner.
- Rajeev Aggarwal, ASC, Ms Shaguftha Hameed & Ms Samridhi Vats, Advs. for the Respondent.
Facts of the Case
The petitioner was a proprietor of a firm. The department issued a show cause notice to petitioner to show cause as to why GST registration be not cancelled on ground that firm was found locked at time of visit of GSTI and petitioner failed to respond properly to phone call made by GSTI.
It filed writ petition to challenge the SCN and contended that it had filed a detailed reply to the said show cause notice.
High Court Held
The Honorable High Court noted that the petitioner had filed a detailed reply to the said show cause notice. However, the said reply was not considered and the GST registration of the petitioner had been suspended and remained in suspension. Therefore, it was held that the Adjudicating Authority was directed to decide the SCN in accordance with law within a period of two weeks after giving an opportunity of personal hearing to petitioner.
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