Matter to be Re-adjudicated After Issuing Fresh SCN for Cancellation by Specifying Violations | Tripura HC

Case Details: M. B. Trading v. State of Tripura - [2023] 154 taxmann.com 377 (TRIPURA)

Judiciary and Counsel Details

• • Aparesh Kumar Singh, CJ. & Arindam Lodh, J.
  • T.K. Deb, Adv. for the Petitioner.
  • Debalay Bhattacharya, G.A. & Karnajit De, Addl. G.A. for the Respondent.

Facts of the Case

The GST registration of petitioner was suspended by alleging non-compliance of provisions of GST Act/Rules. The petitioner submitted reply along with required documents. However, the GST registration remained suspended and no decision had been taken by the Adjudicating Authority. Therefore, it filed writ petition and contended that a bare perusal of show cause notice showed that no specific contraventions of GST Act or Rules had been alleged and notice was vague.

High Court Held

The Honorable High Court noted that if contraventions are not clearly alleged, it would be difficult for any noticee to submit a categorical reply. In the present case, no specific allegation were made in the notice and the petitioner’s business continued to suffer because of suspension of GST registration for over 6 months. Therefore, the Court observed that it would be proper to direct revenue authority to issue a fresh show cause notice alleging specific contraventions of Act and Rules within a week. The Court also provided a week’s time to petitioner to offer its specific replies with supporting documents.