GST suspension dispute: taxpayer allowed to reply, portal access restored, personal hearing directed, and notice to be decided promptly.

GST registration suspension disputes require a taxpayer to be given a fair opportunity to respond before adverse action is finalised. The Delhi High Court permitted filing of a reply to the show cause notice, directed restoration of access to the GST portal for that purpose, and required a personal hearing after the reply is filed. It further directed the authority to take a prompt decision on the notice within the stipulated time so that the registration is not kept under suspension indefinitely.

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Issues: Whether the petitioner should be permitted to file a reply to the show cause notice, whether access to the GST portal should be restored for that purpose, and whether the authority should take a prompt decision on the notice so that the GST registration is not kept suspended indefinitely.

Analysis: The petition arose from repeated suspension notices concerning the petitioner's GST registration. The Court noted that violations were alleged by the department, but considered it appropriate to afford the petitioner an opportunity to respond to the impugned show cause notice. The Court also directed restoration of portal access and required that a personal hearing be fixed after the reply is filed, with the decision on the notice to be taken within a specified time.

Outcome: The petition was disposed of with directions permitting filing of reply, restoration of portal access, grant of personal hearing, and expeditious decision on the impugned show cause notice.

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