Show-cause notice challenge in GST matters not entertained, but interim protection kept registration suspension in abeyance pending reply.

At the show-cause notice stage, the HC declined to interfere in writ jurisdiction with notices proposing cancellation of GST registration and tax liability, treating the matter as premature for judicial intervention. It nevertheless granted limited interim protection by directing that suspension of GST registration remain in abeyance until the taxpayer filed a reply. The Court further required the authority to afford a reasonable opportunity of hearing and then pass orders on the notices in accordance with law.

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Issues: Whether the Court should interfere with show cause notices proposing cancellation of GST registration and tax liability, and whether interim protection against suspension of GST registration should be granted.

Analysis: The writ petitions challenged show cause notices relating to cancellation of GST registration and tax proposals for the relevant tax period. As the matters were at the notice stage, the Court declined to exercise its discretionary writ jurisdiction to interfere with the notices themselves. However, it granted limited interim protection by directing that the suspension of GST registration remain in abeyance until the petitioner replied to the notices, with a further direction to afford a reasonable opportunity of hearing and pass orders thereafter.

Conclusion: The challenge to the show cause notices was not entertained, but limited relief was granted by keeping the suspension of GST registration in abeyance and directing adjudication after reply.

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