GST Registration Cancellation Notice Challenged: Petitioner Directed to Respond and Appear Before Superintendent

HC allowed a writ petition challenging a GST registration cancellation notice. The court directed the petitioner to respond to the show cause notice and appear before the Superintendent of Central GST and Central Excise, Theni Range. The notice was treated as a valid show cause notice, and the petition was disposed of without costs.

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Issues involved:
The issues involved in the judgment are the issuance of a Writ of Certiorari to challenge a show cause notice regarding the cancellation of GST registration due to alleged fraud, misstatement, and suppression of facts.

Details of the Judgment:

Issue 1: Show Cause Notice and Lack of Details
The petitioner, a partnership firm engaged in horticultural consultancy, received a show cause notice from the Commercial Tax Department questioning the validity of their GST registration. The notice did not specify the name or designation of the officer before whom the petitioner was required to appear. The petitioner filed a writ petition challenging the show cause notice.

Issue 2: Court's Direction and Respondent's Submission
Upon hearing both parties, the court directed the respondents to provide details of the official before whom the petitioner had to appear. In response, the respondent informed the court that the concerned officer was the Superintendent of Central GST and Central Excise, Theni Range.

Final Judgment
The court disposed of the writ petition with a direction for the petitioner to respond to the show cause notice and appear before the specified officer on a given date. The impugned notice was to be treated as the show cause notice itself. No costs were awarded in the matter, and connected Miscellaneous Petitions were closed.

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