GST UPDATE

???? Desk of CA. Sharma Praveen Series-579????

ALLAHABAD HIGH COURT IN THE CASE OF Baba Industries Section 29(2), Central Goods and Services Tax Act, 2017; Rule 21-A(2), CGST Rules.

?A writ petition was filed challenging a show cause notice and suspension order dated 22.03.2024 for the cancellation of the petitioner's GST registration. 

?The petitioner argued that the notice lacked reasons and supporting documents, making it difficult to respond effectively. Despite several hearings, the respondent failed to provide evidence that the required documents were uploaded or shared with the petitioner.

?The court, after reviewing the case and hearing both sides, directed the respondent to provide the petitioner with all documents referenced in the show cause notice within ten days. 

?The petitioner must then submit a reply or additional reply within ten days after receiving the documents The competent authority will review the reply and issue a reasoned order within two weeks. The petition was allowed on these terms.

Sharma Praveen

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