2025 (1) TMI 256

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....K., Advocate) For the Respondent: (By Sri. Jeevan J. Neeralgi, Advocate) ORAL ORDER 1. The petitioner is a dealer registered under the provisions of the Karnataka Goods and Services Act/Central Goods and Services Act, 2017. Respondent has issued a show cause notice dated 14.10.2024 to the petitioner for cancellation of registration of GST, the same reads as under: "Whereas on the....

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....ation stands suspended with effect from 14.10.2024." 2. The petitioner submits that pursuant to the show cause notice, he has appeared before the respondent and he has submitted his reply and also gave several representations to the show cause notice showing how he has been regular in payment of GST and has not committed any default and has not fraudulently claimed any input tax credit nor he h....

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....e for the respondent to consider the reply of the petitioner and thereafter pass suitable orders in accordance with law and the act of respondent in suspending the GST registration of the petitioner pending enquiry would be too harsh on the petitioner as he would not be in the position to conduct his business and the enquiry may take some time. Hence, the following: ORDER i) The respondent i....