M S MAA KAMAKHYA THROUGH PROPRIETOR SH VINOD MAURYA Vs SALES TAX OFFICER CLASS II AVAT WARD 12 ZONE 2 -Judgment by Delhi High Court
$~28
* IN THE HIGH COURT OF DELHI AT NEW DELHI
% Date of decision: 24.01.2024
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+ W.P.(C) 1085/2024
MS MAA KAMAKHYA THROUGH PROPRIETOR SH VINOD MAURYA …. Petitioner
versus
SALES TAX OFFICER CLASS II AVAT
WARD 12 ZONE 2 …… Respondent
Advocates who appeared in this case:
For the Petitioner: Ms. Priyanka Goel, Advocate.
For the Respondent: Mr. Rajeev Aggarwal, ASC with Ms. Samridhi Vats, Advocate.
CORAM:-
HON�BLE MR. JUSTICE SANJEEV SACHDEVA
HON’BLE MR. JUSTICE RAVINDER DUDEJA
JUDGMENT
SANJEEV SACHDEVA, J. (ORAL)
1. The petitioner impugns show cause notice dated 18.09.2023, as also the suspension of the GST registration of the petitioner.
2. Learned counsel for the petitioner submits that the said show cause notice was issued on the alleged ground that there is violation of Rule 86B of the Central Goods and Services Tax Act, 2017. She submits that there is no violation.
3. She further submits that only one week�s time was granted to the petitioner to file a reply, however, on account of certain exigency, reply could not be filed within one week and, thereafter, petitioner attempted to upload the reply on the online portal but the portal did not accepted the same. She submits that petitioner, thereafter, attempted to physically submit the reply, which was not accepted.
4. Issue notice. Notice is accepted by learned counsel for the respondent.
5. With the consent of learned counsel for parties, petition is taken up for final disposal.
6. Learned counsel for respondent submits that show cause notice is still pending and has not yet been disposed of.
7. In view of above, petition is disposed of permitting the petitioner to file a response to the show cause notice within one week. and on such reply being filed, respondent shall dispose of the show cause notice by a speaking order within two weeks thereafter. Respondent shall also give an opportunity of personal hearing to the petitioner before disposal of the show cause notice.
8. It is clarified that in case the petitioner is aggrieved by any further order, it would be entitled to avail such remedies as may be permissible in law.
9. Petition is disposed of in the above terms.
SANJEEV SACHDEVA, J
RAVINDER DUDEJA, J
January 24, 2024/vp
W.P.(C) 1085/2024 Page 1 of 2