MS Maa Kamakhya v. Sales Tax Officer Class II Avat Ward 12 Zone 2

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 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, IN THE HIGH COURT OF DELHI AT

NEW DELHI Date of decision: MS MAA KAMAKHYA THROUGH PROPRIETOR SH VINOD MAURYA versus SALES TAX OFFICER CLASS II AVAT WARD 12 ZONE 2...... Responden Advocates who appeared in this case: Ms. Priyanka Goel, Advocate. For the Respondent: Mr. Rajeev Aggarwal, ASC with Ms. Samridhi Vats, Advocate. HON’BLE MR.

JUSTICE SANJEEV SACHDEVA HON'BLE MR.

JUSTICE RAVINDER DUDEJA

JUDGMENT

SANJEEV SACHDEVA, J. (ORAL) The petitioner impugns show cause notice dated 18.09.2023, as Learned counsel for the petitioner submits that the said show cause notice was issued on the alleged ground that there is violatio submits that there is no violation. She further submits that only one week’s time was granted to IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 24.01.2024 MS MAA KAMAKHYA THROUGH PROPRIETOR SH VINOD.... Petitioner Respondent Mr. Rajeev Aggarwal, ASC with Ms. Samridhi Vats, The petitioner impugns show cause notice dated 18.09.2023, as Learned counsel for the petitioner submits that the said show cause notice was issued on the alleged ground that there is violation of She further submits that only one week’s time was granted to reply could not be 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

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 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 re permissible in law.

9. Petition is disposed of in the above terms. January 24, 2024 reply could not be filed within one week and, thereafter, petitioner notice. Notice is accepted by learned counsel for the With the consent of learned counsel for parties, petition is taken up for final disposal. Learned counsel for respondent submits that show cause notice is still pending and has not yet been disposed of. In view of above, petition is disposed of permitting the cause notice by a speaking order within two weeks thereafter. petitioner before disposal of the show cause notice. 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. Petition is disposed of in the above terms.

SANJEEV SACHDEVA, J RAVINDER DUDEJA, 2024/vp filed within one week and, thereafter, petitioner notice. Notice is accepted by learned counsel for the With the consent of learned counsel for parties, petition is taken Learned counsel for respondent submits that show cause notice In view of above, petition is disposed of permitting the weeks thereafter. It is clarified that in case the petitioner is aggrieved by any medies as may be SANJEEV SACHDEVA, J RAVINDER DUDEJA, J