Petitioner challenged GST registration suspension based on a vague show cause notice citing Rule 21(b) without specifying invoices. Court allowed petition, set aside notice, and restored registration due to lack of specific allegations.
Impugned show cause notice set aside; petitioner's GST registration restored forthwith.
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$~116
PRINCE GARG .....Petitioner Through: Mr Anurag Rajput, Mr Sahib Rajput, Mr Dhruv Bhardwaj, Ms Parul Bisht, Ms Priyavansh Kaushik, Mr Alekh, Ms Varsha and Ms Jadkirat Kaur, Advocates.
versus
AVATO WARD 63 STATE GOODS AND SERVICE TAX & ANR. .....Respondents Through: Mr.Rajeev Aggarwal, ASC and Mr.Shubham Goel, Advocate.
CORAM:
HON'BLE MR. JUSTICE VIBHU BAKHRU HON'BLE MR. JUSTICE SACHIN DATTA
VIBHU BAKHRU, J. ( ORAL )
“1. Rule 21 (b)- person issues invoice or bill without supply of goods or services or both in
Signature Not Verified
Digitally Signed By:DUSHYANT RAWAL Signing Da te:1 4.08.2024 12:32:39
W.P. (C) 10953/2024 Page 1 of 3
violation of the provisions of the Act, or the rules made thereunder.”
W.P. (C) 10953/2024 Page 2 of 3
tax payer issues the invoice or bill without the supply of goods or services in violation of the provisions of the CGST Act. However, the proper officer has failed to specify as to which invoice / bill is without the supply of goods or services has been allegedly issued by the petitioner. No document is annexed with the impugned SCN, which provides any clue as to which allegation is sought to be raised.
VIBHU BAKHRU, J
SACHIN DATTA, J
AUGUST 08, 2024 M
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W.P. (C) 10953/2024 Page 3 of 3
2 issues framed by the court
Whether a show cause notice proposing GST cancellation must specify exact bills or invoices without supply of goods or services.
Whether registration suspension can continue if proper officer fails to decide on the show cause notice within statutory time.
1 provisions across 1 enactments
PRINCE GARG
AVATO WARD 63
VIBHU BAKHRU
SACHIN DATTA
As recorded by the court registry
A petition under Article 226 of the Constitution asking a High Court to issue a writ against the State or a public authority in a civil matter.
Judgements on the same questions, provisions and authorities, from every court
