Case Law Details
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.
2. The record would bear out that despite a detailed reply having been filed soon thereafter, and more particularly on 08 October 2024, the SCN proceedings have not been finalized till date.
3. In view of the aforesaid, we dispose of this writ petition by directing the competent authority to ensure that the pending SCN proceedings are disposed of in accordance with law with due expedition and preferably within a period of two weeks from the date of presentation of a certified copy of our order.
4. All rights and contentions of respective parties on merits are kept open.
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