Court Allows Response to GST Revocation Notice; Orders Resolution with Hearing in Two Weeks.

The HC addressed the petitioner's request to revoke the suspension of their GST Registration and set aside a show cause notice regarding discrepancies in tax filings. The court found merit in the respondent's argument that the petitioner failed to provide necessary details. The court allowed the petitioner to submit a detailed response to the show cause notice within two weeks and directed the respondent to resolve the notice by a speaking order within two weeks of receiving the response, including a personal hearing. The petition was disposed of under these terms, with further legal remedies available to the petitioner if needed.

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Issues Involved:
The issues involved in the judgment are the revocation of GST Registration suspension and setting aside a show cause notice.

Revocation of GST Registration Suspension:
The petitioner sought a direction to revoke the suspension of their GST Registration and to set aside a show cause notice dated 11.09.2023. The show cause notice was issued u/s Rule 21(f) and Rule 21(e) for furnishing GSTR-1 in excess of outward supplies declared in GSTR-3B and for availing ITC in violation of section 16 of the Act or rules made thereunder. The petitioner responded by stating that they had not submitted GSTR-3B yet and that their outward supply did not exceed inward supply. However, the court found merit in the respondent's contention that the petitioner failed to provide any details or particulars despite being called upon to do so. The petitioner explained that due to the suspension of registration, they could not upload Form GSTR-3B by the deadline. The court disposed of the petition by allowing the petitioner to file a detailed response to the show cause notice within two weeks and provide all requisite details. The respondent was directed to dispose of the show cause notice by a speaking order within two weeks after receiving the information and to provide an opportunity for a personal hearing to the petitioner before disposal of the notice.

Conclusion:
The petition was disposed of with the above terms, and it was clarified that if the petitioner was aggrieved by any further order, they would be entitled to avail remedies permissible by law.

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