GST registration suspension cannot continue when show cause proceedings remain pending beyond the prescribed timeline.

Continued suspension of GST registration was treated as unjustified where the taxpayer had filed replies to the show cause notice more than once, yet the proceedings were not concluded. Rule 22 of the Central Goods and Services Tax Rules, 2017 requires the replies to be examined and the proceedings completed within the prescribed time; failure to do so could not sustain an ongoing suspension. The respondents were directed to consider the replies and dispose of the show cause notice proceedings within three weeks.

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Issues: Whether the continued suspension of the petitioner's registration was unjustified in view of the pending show cause notice proceedings, and whether the respondents were required to conclude those proceedings within the statutory period under Rule 22 of the Central Goods and Services Tax Rules, 2017.

Analysis: The petitioner had submitted replies to the show cause notice on more than one occasion, followed by a reminder, yet the proceedings were not concluded. In view of the obligation under Rule 22 to examine the replies and complete the proceedings within the prescribed time, the continued suspension of registration could not be sustained.

Conclusion: The continued suspension of the petitioner's registration was held to be unjustified, and the respondents were directed to examine the replies and dispose of the show cause notice proceedings within three weeks.

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