M S Maa Kamakhya Through Proprietor Sh ... vs Sales Tax Officer Class Ii Avat Ward 12 ...
2024 Latest Caselaw 620 Del

Delhi High Court

M S Maa Kamakhya Through Proprietor Sh ... vs Sales Tax Officer Class Ii Avat Ward 12 ... on 24 January, 2024

Author: Sanjeev Sachdeva

Bench: Sanjeev Sachdeva

                          $~28
                          *    IN THE HIGH COURT OF DELHI AT NEW DELHI

                          %                                           Date of decision: 24.01.2024
                          ,,,,,,,,,,




                          +            W.P.(C) 1085/2024
                                               1085

                          MS MAA KAMAKHYA THROUGH PROPRIETOR SH VINOD
                              MAURYA                          .... Petitioner
                                        versus
                          SALES TAX OFFICER CLASS II AVAT
                          WARD 12 ZONE 2                                          ...... Responden
                                                                                         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 violatio 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 remedies as may be permissible in law.

9. Petition is disposed of in the above terms.

SANJEEV SACHDEVA, J

RAVINDER DUDEJA DUDEJA, J

January 24,, 2024/vp