Case Law Details
Shri Balaji Agro Industries Vs State of Punjab and Another (Punjab and Haryana High Court)
Suspension of GST registration revoked if no decision within 30 days as per Rule 22 (3) of CGST/PGST Rules, 2017.
In a recent case before the Punjab and Haryana High Court, Shri Balaji Agro Industries brought forth a matter concerning the suspension of their Goods and Services Tax (GST) registration. The petitioner argued that the respondents failed to adhere to the prescribed timeline for deciding on the issue within 30 days, as mandated by Section 22(3) of the CGST/PGST Rules, 2017.
Despite an earlier court order directing the respondents to provide reasons for the delay in decision-making, they failed to submit an affidavit.
The petitioner’s counsel emphasized the urgency of the matter, highlighting that a Show Cause Notice was issued on 21st November 2023, to which the petitioner responded by 28th November 2023. The respondents, upon issuing the show cause notice, suspended the petitioner’s registration, effective from 21st November 2023. Per Rule 22(3) of the Rules, the respondents were obliged to decide on the show cause notice and the objections raised within 30 days, either canceling the registration or deciding otherwise.
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