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Judgment
SANJEEV SACHDEVA, J. (ORAL)
The petitioner impugns show cause notice dated 18.09.2023, as also the suspension of the GST registration of the petitioner.
Learned counsel for the petitioner submits that the said show cause notice was issued on the alleged ground that there is violation of Rule 86B of the Central Goods and Services Tax Act, 2017. She submits that there is no violation.
She further submits that only one week’s time was granted to the petitioner to file a reply, however, on account of certain exigency, reply could not be filed within one week and, thereafter, petitioner attempted to upload the reply on the online portal but the portal did not accepted the same. She submits that petitioner, thereafter, attempted to physically submit the reply, which was not accepted.
Issue notice. Notice is accepted by learned counsel for the respondent.
With the consent of learned counsel for parties, petition is taken up for final disposal.
Learned counsel for respondent submits that show cause notice is still pending and has not yet been disposed of.
In view of above, petition is disposed of permitting the petitioner to file a response to the show cause notice within one week. and on such reply being filed, respondent shall dispose of the show cause notice by a speaking order within two weeks thereafter. Respondent shall also give an opportunity of personal hearing to the petitioner before disposal of the show cause notice.
It is clarified that in case the petitioner is aggrieved by any further order, it would be entitled to avail such remedies as may be permissible in law.
Petition is disposed of in the above terms.