2023 (9) TMI 791

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....: Mr. Debalay Bhattacharya, G.A., Mr. K arnaji t De, A ddl. G .A. ORDER Heard Mr. T.K. Deb, learned counsel for the petitioner and Mr. Karnajit De, learned Additional Government Advocate, for the respondents-State. 2. The GST registration of the petitioner bearing No. 16ILCPS2324L2ZS has been suspended because of alleged non-compliance of the provisions of GST Act/Rules made thereunder. P....

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....missioner of SGST with a request for withdrawal of suspension of his GST registration vide Annexure-4 dated 27.06.2023 which, according to the petitioner, is also pending. 3. Mr. T.K. Deb, learned counsel for the petitioner, submits that because of suspension of the GST registration, petitioner's business has been suffering since February, 2023. The show cause notice is vague and does not refle....

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....oner within a stipulated period. 5. We have considered the submission of learned counsel for the parties. The writ petition is being disposed of at this stage without calling for Counter Affidavit of the respondents for the reason that no decision has yet been taken at the level of the respondent No.3 on the show cause notice dated 08.02.2023. The show cause notice is extracted hereunder: Fo....

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....e the undersigned on 15/02/2023 at 12.00 PM. If you fail to furnish a reply within the stipulated date or fail to appear for personal hearing on the appointed date and time, the case will be decided ex parte on the basis of available records and on merits. Please note that your registration stands suspended with effect from 08/02/2023. Place: Tripura Date: 08/02....