Gopal Enterprises Vs Principal Commissioner of Central Goods and Service Tax (Delhi High Court)
In the case Gopal Enterprises Vs Principal Commissioner of Central Goods and Service Tax, the Delhi High Court addressed the petitioner’s grievance regarding the prolonged suspension of its GST registration. The suspension stemmed from a Show Cause Notice (SCN) issued on October 4, 2024. Although the petitioner had submitted a detailed reply on October 8, 2024, the SCN proceedings had not been finalized, leaving the petitioner in regulatory limbo.
The Court directed the competent authority to expedite the resolution of the pending SCN proceedings and finalize them in accordance with the law. It mandated that the proceedings be concluded preferably within two weeks of the petitioner submitting a certified copy of the order. Additionally, the Court clarified that all rights and contentions of the parties would remain open for adjudication during the process, emphasizing procedural fairness and timely resolution.
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT
CM APPL. 74875/2024 (Ex.)
Allowed subject to all just exceptions.
Application stands disposed of.
W.P.(C) 17597/2024
1. The petitioner is aggrieved by the continued suspension of its Goods & Services Tax [“GST”] registration pursuant to the issuance of a Show Cause Notice [“SCN”] dated 04 October 2024.
