1. Heard Mr. T.K. Deb, learned counsel for the petitioner and Mr. Karnajit De, learned Additional Government Advocate, for the respondentsState.

2. The GST registration of the petitioner bearing No.16ILCPS2324L2ZS has been suspended because of alleged non-compliance of the provisions of GST Act/Rules made thereunder. Petitioner has been served with a show cause notice on 08.02.2023 in Form GST REG-17 under Rule 22(1)/sub-rule (2A) of rule 21A to appear and submit his reply on 15.02.2023 [Annexure-2]. Petitioner has submitted his reply vide Annexure-3 with relevant documents such as audited balance sheet, profit and loss account, copies of GSTR-3B and GSTR-1, copies of GSTR-9 and GSTR-9C, statement of GSTR-2A and GSTR-2B, party wise ledger of parties to whom he has supplied taxable goods, party wise ledger of parties to whom he has received taxable goods, copies of bank account statement and Form 26 AS/TDS for the period of 2020-21 and 2021-22. However, his GST registration remained suspended, as no decision has been taken by the adjudicating authority till date. He has approached the respondent No.2-Commissioner of SGST with a request for withdrawal of suspension of his GST registration vide Annexure-4 dated 27.06.2023 which, according to the petitioner, is also pending.

3. Mr. T.K. Deb, learned counsel for the petitioner, submits that because of suspension of the GST registration, petitioner’s business has been suffering since February, 2023. The show cause notice is vague and does not reflect the specific contraventions for which the impugned action has been taken. Petitioner, however on his own, has submitted several documents which include audited balance sheet, profit and loss account, copy of GSTR-3B, GSTR-1, GSTR-9, GSTR-9C and other returns as also 26 AS Form. However, because of the inaction on the part of the respondent authorities, petitioner continues to suffer. Therefore, he has approached this Court.

4. Mr. Karnajit De, learned Additional Government Advocate for the respondents-State, submits that since the matter has been taken up on the first occasion today, instructions are awaited. However, in case no decision has been taken at the level of the adjudicating authority, a direction may be issued for him to take an informed decision on the reply of the petitioner within a stipulated period.

5. We have considered the submission of learned counsel for the parties. The writ petition is being disposed of at this stage without calling for Counter Affidavit of the respondents for the reason that no decision has yet been taken at the level of the respondent No.3 on the show cause notice dated 08.02.2023. The show cause notice is extracted hereunder:

Form GST REG-17

[See Rule 22(1)/sub-rule (2A) of rule 21A]

Reference Number: ZA160223000798P

Date: 08/02/2023

To

Registration Number (GSTIN/Unique ID): 16ILCPS2324L2ZS

Deepman Saha

SUKANTALA ROAD, AGARTALA, West Tripura, Tripura, 799001

Show Cause Notice for Cancellation of Registration

Whereas on the basis of information which has come to my notice, it appears that your registration is liable to be cancelled for the following reasons:

1. Non compliance of any specified provisions in the GST Act or the Rules made thereunder as may be prescribed.

You are hereby directed to furnish a reply to the notice within seven working days from the date of service of this notice.

You are hereby directed to appear before the undersigned on 15/02/2023 at 12.00 PM.

If you fail to furnish a reply within the stipulated date or fail to appear for personal hearing on the appointed date and time, the case will be decided ex parte on the basis of available records and on merits.

Please note that your registration stands suspended with effect from 08/02/2023.

Place: Tripura

Date: 08/02/2023

Digitally signed by DS GOODS AND SERVICES

TAX NETWORK 07

Date:2023.02.08 14:16:23 IST

6. A bare perusal of the show cause notice shows that no specific contraventions of GST Act or the Rules made thereunder have been alleged. The show cause notice is vague and it would be difficult for any noticee to submit a categorical reply, if contraventions are not clearly alleged. Meanwhile, petitioner’s business continues to suffer because of suspension of the GST registration since February, 2023.

7. In such circumstances, at this stage, we deem it proper to direct the respondent No.3 to issue a fresh show cause notice alleging the specific contraventions of the TGST Act and the Rules made thereunder within a period of 1(one) week from today giving 1(one) week’s time to the petitioner to offer his specific replies with supporting documents. Let a decision on the fresh show cause notice and the reply of the petitioner be taken within 2(two) weeks thereafter in accordance with law and be communicated through the prescribed mode to the petitioner, so that in case the decision is adverse to the petitioner, he can invoke the appellate forum within time. In case the timelines are not adhered, this Court would take serious view of the matter if brought to its notice.

8. Writ petition is disposed of.

9. Let it be made clear that we have not made any comments regarding the merits of the case.