2025 (9) TMI 536

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....cate. ORAL JUDGMENT (PER: HONOURABLE MR. JUSTICE RAJEEV RANJAN PRASAD) Heard learned counsel for the petitioner and the learned Senior counsel for respondent no. 3. Respondent nos. 1 and 2 are represented through the learned Standing Counsel No. 11. 2. Petitioner in the present writ application is seeking the following reliefs:- "A. Issue a writ of Mandamus or any other appropriate writ, order or direction to quash the suspension order dated August 31, 2023, suspending the petitioner's GST registration (GSTIN [Petitioner's GST Number]), and direct the Respondent to immediately reinstate the petitioner's GST registration to enable the continuation of business operations. B. Direct the Respondent to R....

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....lid proof of place of business, partners' details and all other required documents. At the time of registration, the authorized signatory was designated as Mr. Rajiv Ranjan with his contact details recorded in the GST portal. 4. Learned counsel for the petitioner has contended that the respondent-authorities suspended the petitioner's GST registration without due investigation into the petitioner's complaint regarding unauthorized changes made based on the forged documents. He has assailed the impugned order of suspension, which has come on the record with the counter affidavit as Annexure-R-2/1 on the ground of violation of principles of natural justice. 5. The respondent no. 2 has filed a counter affidavit from which it appears that....

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....ip firm may at best be discussed before the State-respondents to take a view as to whether any action with regard to registration of the partnership firm is required to be taken or not on the basis of the complaint of the rival partners. The parties are unanimous that all attempts be made to save the business and not to kill it. 10. Having regard to the submissions noted hereinabove, this Court directs the Joint Commissioner, State Taxes, Supaul to give fresh opportunities to the parties, if they so desire, to file their response to the complaint and after giving them an opportunity of hearing appropriate order be passed, preferably within a period of four months from the date of receipt/production of a copy of this order. 11. Earlier....