Case Law Details
Maa Kamakhya Through Proprietor SH Vinod Maurya Vs Sales Tax Officer (Delhi High Court)
Introduction: The Delhi High Court recently addressed a case involving Maa Kamakhya and the Sales Tax Officer, focusing on the suspension of GST registration. The petitioner contested a show cause notice dated 18.09.2023, alleging a violation of Rule 86B of the CGST Act, 2017.
Detailed Analysis: The petitioner’s counsel argued against the alleged violation, emphasizing that the petitioner was granted only one week to file a reply. Due to unforeseen circumstances, the reply couldn’t be submitted within the stipulated time. Attempts to upload the response online were futile, leading to a physical submission that was also rejected.
The court accepted the notice, and with the consent of both parties, the petition moved for final disposal. The respondent clarified that the show cause notice was still pending and not yet disposed of.
In a crucial decision, the court allowed the petitioner a grace period of one week to file a response. Following the submission, the respondent is mandated to dispose of the show cause notice through a speaking order within two weeks. Additionally, the petitioner is granted a personal hearing opportunity before the final decision.
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