TaxTMI 
TaxTMI 
2024 (11) TMI 657
X X X X Extracts X X X X
X X X X Extracts X X X X
....e Respondents : Mr. T.N.C. Kaushik, Additional Government Pleader (Taxes) ORDER Challenging the impugned suspension of registration and the show cause notice issued for the purpose of cancellation of GST number of the petitioner, the present Writ Petition. 2. The learned counsel for the petitioner submitted that the notice in Form GST REG-17 dated 05.09.2024 was issued to the petitioner, for wh....
X X X X Extracts X X X X
X X X X Extracts X X X X
....violation of constitutional right. 2.1. The learned counsel for the petitioner would further submit that in the event, for any reason, the respondent is supposed to take an appropriate legal action against the petitioner, stating that the GST registration is misused. Instead of taking such appropriate prosecution in the manner provided in the Act, the respondent arbitrarily, in violation of const....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ld up in the some other Court. However, on instructions, he submits that the petitioner's reply will be considered and appropriate orders will be passed within the stipulated time that may be fixed by this Court. 4. Heard the learned counsel for the petitioner as well as the learned Additional Government Pleader (Taxes) for respondent and also perused the materials available on record. 5. Ad....
X X X X Extracts X X X X
X X X X Extracts X X X X
....t resorting to take legal action invoking penal provisions, suspended the GST registration of the petitioner and deprived the petitioner from carrying on the business, which amounts to violation of fundamental right of the petitioner and prevented the petitioner, which, cannot be sustained. 6. In the present case, the suspension order was passed on 05.09.2024, for which, admittedly, the petitione....