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HIGH COURT OF TRIPURA
AGARTALA
WP(C) No.564 of 2023
M.B. Trading
Petitioner(s);
………
Versus
The State of Tripura & others
Respondent(s).
………
For Petitioner(s) : Mr. T.K. Deb, Advocate.
For Respondent(s) : Mr. Karnajit De, Addl. G.A.,
Mr. Paramartha Datta, Advocate.
APARESH KUMAR SINGH
HON’BLE THE CHIEF JUSTICE MR.
ARINDAM LODH
HON’BLE MR. JUSTICE
Order
31/01/2024
Heard Mr. T.K. Deb, learned counsel for the petitioner and Mr.
Karnajit De, learned Additional Government Advocate for the respondents-
State. Also heard Mr. Paramartha Datta, learned counsel for the respondents
No.5 & 6.
2. The GST registration of the petitioner has been suspended because
of alleged non-compliance of the provisions of GST Act/Rules. Petitioner was
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. Petitioner 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
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2020-21 and 2021-22. However, his GST registration remained suspended, as
no decision has been taken by the adjudicating authority till date.
3. The writ petition was earlier disposed of by order dated
12.09.2023 directing the SGST authorities to issue a fresh show cause notice
alleging specific contraventions of the TGST Act and the Rules made
thereunder within a stipulated period giving one week time to the petitioner to
’s
offer his specific replies with supporting documents. The SGST authorities
were asked to take a decision in accordance with law thereafter. However, the
SGST authorities preferred a review petition being Review Petition No.51/2023
stating that the show cause notice has not been issued by the State Tax
authorities. It was issued by the CGST authorities. In that view of the matter,
the review petition was allowed and the writ petition was revived. Thereafter,
the CGST authorities were impleaded as respondents No.5 & 6. Respondents
inter alia
No.5 & 6 have appeared and filed a Counter Affidavit stating that the
GST registration of the petitioner was suspended for non-submission of
documents in support of the principal place of business. Petitioner neither
replied through GST portal, nor submitted documents supporting proof of
existence of business in terms of Section 2(85), 2(89) of the CGST Act, 2017 to
the Jurisdictional officer. The respondents further state that the tax payer will
be given personal hearing for compliance without which the suspension process
cannot be completed. Registration of the petitioner has only been suspended
and not cancelled.
4. Mr. T.K. Deb, learned counsel for the petitioner, submits that
petitioner is ready and willing to submit all supporting documents as required
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before the jurisdictional officer, Agartala-I Range, Tripura-I Division, CGST
Commissionerate, Agartala.
5. Mr. Paramartha Datta, learned counsel for the respondents No.5 &
6, submits that writ petition can be disposed of by directing the petitioner to
submit the relevant documents within a stipulated period and allowing the
respondent- jurisdictional officer to take a decision on the show cause notice.
6. The writ petition is being disposed of with a direction upon the
petitioner to submit his supporting documents within a period of one week from
today. In case such documents are submitted by the petitioner, the respondent-
jurisdictional CGST officer shall consider the reply of the petitioner along with
the supporting documents in response to the show cause notice in accordance
with law and take a decision thereupon within two weeks therefrom. Let it be
made clear that we have made no observation on the merits of the case of the
petitioner.
7. Pending application(s), if any, shall stand disposed of.
(ARINDAM LODH), J (APARESH KUMAR SINGH), CJ
Pijush/ MUNNA SAHA Digitally signed by MUNNA SAHA
Date: 2024.02.01 16:20:24 +05'30'