2024 (1) TMI 29 - HC - GST

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 ... Proper officer / Jurisdiction of GST authorities - Calling for the records of the impugned show cause notice - creation of forged deed of reconstitution partnership firm - suppression of facts - HELD THAT:- The show cause notice, which is the impugned order before this Court, does not reflect the designation or name of the officer, before whom the petitioner had to appear. Therefore, when the matter had came up for admission on 08.06.2023, this Court had directed the learned counsel appearing for the respondents 1 and 2 to give the details of the official before whom the petitioner has to appear. When the matter had come up today, the learned counsel has filed his counter and informed this Court that the officer concerned is the second respondent, the Superintendent of Central GST and Central Excise, Theni Range. The Writ Petition is disposed of with a direction that the petitioner shall answer the show cause notice dated 21.03.2023 and appear before the second respondent on 28.06.2023. 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 DetailsThe 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 SubmissionUpon 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 JudgmentThe 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.