2023 (5) TMI 172

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....o.ZA160223001550C (Annexure-3), the GST registration of the petitioner has been suspended by respondent No.3, the Superintendent of Taxes, Sales Tax Officer Class II, Ambassa Headquarter, Dhalai. 3. Mr. B.N. Majumder, learned senior counsel appearing for the petitioner, submits that petitioner is a regular taxpayer under the GST regime having registration under the State Goods and Services Tax Act (SGST Act, for short) and Central Goods and Services Tax Act (CGST Act, for short) both bearing No.16AULPD6158M2Z6. He has been filing returns periodically and annually i.e. GSTR-1, GSTR2A/2B, GSTR-9 and 9C etc. and also GSTR-3B. He has been paying tax within due time. There is no reliable finding by the respondent No.3 as to any suppression or m....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the TSGST Act. Petitioner's business continues to suffer on account of the improper action of the respondent No.3 in complete violation of Article 19(1)(g) of the Constitution of India. The impugned show-cause notice is also in contravention of the provisions of the TSGST Act or CGST Act. The impugned show-cause notice being vague and cryptic suffers from fundamental infirmities as the noticee is precluded from furnishing a proper reply thereto. In such circumstances, interference has been called for. 5. Mr. Karnajit De, learned Addl. Government Advocate appearing for the respondents-State, submits that the writ petition is premature. Petitioner has approached against a show-cause notice which is not subject to challenge on any jurisdi....