GST registration suspension notice must disclose alleged period and liability before the taxpayer's reply is decided.

A GST show-cause notice and suspension of registration were challenged for failing to specify the alleged contravention with adequate particulars, including the relevant tax period and quantified unpaid liability. The Court did not examine the merits of the dispute, and instead required the petitioner to submit a reply before the proper officer. The officer was directed to consider the reply in accordance with law, grant a personal hearing if an adverse order was proposed, and decide the matter within the stipulated time. If the explanation was found acceptable, the suspension was to be revoked within the same timeframe.

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Issues: Whether the show-cause notice and suspension of GST registration, issued without detailing the alleged tax period or quantified liability, called for immediate interference, or whether the petitioner should first submit a reply before the proper officer for a decision in accordance with law.

Analysis: The notice did not specify the alleged contravention with sufficient particulars, including the relevant tax period and the amount said to be unpaid. The Court, however, did not enter into the merits of the controversy. Instead, it directed the petitioner to appear before the proper officer with a reply and directed the officer to consider the reply, afford personal hearing if an adverse order was proposed, and take a decision within the stipulated time. The Court also recorded that if the explanation was found acceptable, the suspension should be revoked within the same timeframe.

Conclusion: The writ petition was disposed of by directing the petitioner to pursue the statutory reply process before the proper officer, with a consequential decision on suspension to be taken in accordance with law.

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