2026 (1) TMI 422

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.... Lal, learned Standing Counsel, submits that he is well equipped with the instructions and the instructions are self-sufficient for disposal of the writ petition and he does not propose to file any further affidavit and the petition be decided on the basis of the documents available on record, thus with the consent of the parties, writ petition is being decided at the fresh stage. 3. The case of the writ petitioner is that he joined the post of State Tax Officer in Sector-2, State Tax, Gorakhpur on 13.01.2023 and he was promoted from the ministerial staff (Administrative Officer) on the date of the passing of the suspension order, his present posting as State Tax Officer in Sector-2, Gorakhpur and he has been transferred to Tax Audit Zon....

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....show cause notice only and did not suspend the GST registration and on 20.09.2024 fraudulently, the said firm claimed ITC and on 24.10.2024, the Registration was cancelled. Submission of the learned counsel for the writ petitioner that once the writ petitioner had conducted inspection and submitted a negative report against the assessee on 21.06.2024 then it was the Assistant Commissioner who was under an obligation to act thereupon while not only issuing a show cause notice but also suspending the GST licence, however, the same was not done on account whereof ITC was claimed. Shri Manish Kumar, learned Standing Counsel seeks time to obtain instructions. Put up this case on 06.01.2026 as fresh." 6. Post passing of the o....

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....e disciplinary proceedings, however, he submits that the suspension order be set aside. 8. Learned Standing Counsel on the other hand submits that there happens to be circulars in the shape of the circular dated 23.06.2023 and 14.11.2018, according to which, post deemed approval, the physical inspection is to be conducted within a period of 15 days. However the duties cast upon Assistant Commissioner (Proper Officer). He submits that on account of the delay in conducting the physical inspection, the said situation arose, however, he could not dispute the fact that the adverse report came to be submitted on 21.06.2024 before the Assistant Commissioner on 01.07.2024, the show cause notice was issued though the Assistant Commissioner did no....