2025 (3) TMI 1311

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.....A. Ansari & Mr. Tabassum Firdause, Advocates. For the Respondents Through: Mr. Manish Khurana, Adv. for Mr. Sumit K. Batra, Adv. PRATHIBA M. SINGH, J. (ORAL) 1. This hearing has been done through hybrid mode. 2. The present petition has been filed on behalf of the Petitioner-Mansura Brush Works, through its proprietor, Mohammad Hashim under Article 226 of the Constitution of India int....

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.... Ajmeri Gate, North Delhi, Delhi, 110002 3) 157, G/F, Bazar Ajmeri, North Delhi, Delhi, 110002 4. The grievance of the Petitioner in this petition is that the impugned Show Cause Notice was issued by the Respondent No. 3 to the Petitioner on 28th November, 2024 under Rule 21A of the Central Goods and Services Tax Rules, 2017. The said SCN inter alia alleged that the Petitioner does not....

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.... that your registration stands suspended with effect from 28/11/2024." 5. As per the said SCN, reply was to be filed by the Petitioner within a period of seven days. However, instead of filing a reply, the Petitioner sent a letter to the concerned Officer, Ward 75, Delhi on 23rd December, 2024 seeking that the concerned GST Inspector may revisit the principal place of business or the additional....

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....nly been suspended due to non-filing of the reply from the date of the issuance of the impugned Show Cause Notice. The same has not been cancelled by the Respondent authorities. 7. The Petitioner's difficulty is that the Petitioner is unable to access the GST portal so as to enable the Petitioner to file a reply. 8. Under these circumstances, let the GST portal access be given to the Petitio....