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<h1>Quash of GST suspension effective May 22, 2025 for government contractor; respondent must decide show cause within 30 days</h1> The HC quashed the portion of the show cause notice that sought suspension of the petitioner's GST registration effective 22.05.2025, noting the ... Cancellation of petitioner's GST Registration - levy of penalty - delay in receipt of amounts from the Government - petitioner is a Government Contractor - HELD THAT:- Considering the fact that the petitioner is a Government Contractor and there has been a delay in receipt of amounts from the Government, it is inclined to dispose of this writ petition by quashing the show cause notice in so far as it seeks to suspend the petitioner's GST registration with effect from 22.05.2025. Independently, the impugned show cause notice shall be adjudicated to show cause as to why the petitioner's GST registration should not be cancelled. The respondent shall adjudicate the show cause notice and pass appropriate orders on merits within a period of 30 days. In case no reply has been filed, it is open for the petitioner to file any additional reply within a period of 30 days from the date of receipt of a copy of this order and thereafter the respondent proceed to pass fresh orders on merits. Petition disposed off. Petitioner challenged a show cause notice dated 22.05.2025 proposing cancellation of GST registration; the notice also effected suspension of registration from 22.05.2025. Prior proceedings included Form GST ASMT-10 (13.03.2025), DRC 01A, DRC 01 (09.05.2025) and an assessment order in Form GST DRC 07 (27.06.2025) assessing tax liability of Rs. 9,85,636/- (Rs.4,92,818/- SGST; Rs.4,92,818/- CGST) and imposing penalty. Petitioner filed appeal and paid 10% of disputed tax on 21.07.2025. Court, noting petitioner is a government contractor with delayed receipts, directed quashing of the show cause notice 'in so far as it seeks to suspend the petitioner's GST registration with effect from 22.05.2025.' The show cause notice otherwise remains for adjudication: respondent to 'adjudicate the show cause notice and pass appropriate orders on merits within a period of 30 days.' If no prior reply exists, petitioner may file additional reply within 30 days from receipt of the order. No costs.
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