GST registration suspension cannot continue where the dealer has replied; authority must consider the reply before deciding.

Suspension of GST registration pending enquiry was treated as unduly harsh where the registered dealer had already replied to the show cause notice. The authority was required to consider the reply before taking a final decision in accordance with law, and the suspension was ordered to be revoked forthwith. The authority was left free to pass a fresh order on the pending cancellation matter after due consideration of the reply.

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Issues: Whether the suspension of GST registration pending enquiry was liable to be revoked, and whether the competent authority must first consider the dealer's reply to the show cause notice before taking a final decision.

Analysis: The petitioner was a registered dealer under the GST regime and had already responded to the show cause notice. The suspension of registration was operating during the pendency of the enquiry, which prevented the petitioner from carrying on business. The authority was required to consider the reply and then pass an appropriate order in accordance with law. Pending enquiry, suspension was found to be unnecessarily harsh in the facts of the case.

Conclusion: The suspension of GST registration was ordered to be revoked forthwith, and the authority was permitted to take a fresh decision on the show cause notice after considering the reply in accordance with law.

Final Conclusion: The petitioner obtained immediate relief against suspension, while the authority retained liberty to proceed on the pending cancellation matter after due consideration of the reply.

Ratio Decidendi: Where a registered GST dealer has replied to a show cause notice, suspension of registration pending enquiry should not continue if the authority can first consider the reply and then decide the matter in accordance with law.

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