Case Law Details
New Tripura Electricals Vs State of Tripura & Ors (Tripura High Court)
Petitioner submits that if returns submitted by petitioner were incorrect, on that ground the GST registration of the petitioner may be suspended or cancelled. There was no suspension order only the show cause notice was issued. Mr. Majumder, learned senior counsel further submits that if there were any anomalies found, the concerned authority is at liberty to initiate separate proceeding against the petitioner but, instead the GST portal of the petitioner has been blocked by the respondent authority by suspending the registration of the petitioner firm.
Mr. Bhattacharya, learned G.A. submits that the show cause notice was issued stating that continuously the petitioner was not filing the returns for six months and just on receipt of notice, he has filed return. It cannot be the ground for withholding the suspension order.
Having considered the submissions of learned counsel appearing for the parties, this court is of the view that the respondent authority shall give an opportunity to the petitioner to submit his return for the period the show cause notice dated 11.08.2022 was issued. Further, the respondents are directed to release the GST portal which they have blocked relating to the petitioner. The respondents are at liberty to proceed in the matter in accordance with law.
FULL TEXT OF THE JUDGMENT/ORDER OF TRIPURA HIGH COURT
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