Bill without Supply: HC Revokes GST Registration Suspension Pending Enquiry

Haradiya Enterprises Vs Superintendent of Central Tax (Karnataka High Court) Summary: The Karnataka High Court, in Haradiya Enterprises v. Superintendent of Central Tax, ruled that suspending a taxpayer’s GST registration pending an enquiry into alleged irregularities is excessive. The petitioner, a registered dealer, received a show cause notice (SCN) on October 14, 2024, citing Rule 21(b) of the CGST Act, which allows cancellation if invoices are issued without actual supply of goods or services. The notice also immediately suspended the petitioner’s GST registration. The petitioner ...