Challenge to Show Cause Notice for Registration Cancellation Dismissed if Assessee filed reply.
Issue: Whether a writ petition challenging a show cause notice proposing cancellation of GST registration is maintainable when the assessee has already filed a reply to the notice.
Facts:
- The assessee filed a writ petition against a show cause notice proposing to cancel their GST registration.
- The assessee had already filed a reply to the show cause notice.
Decision:
- The court held that there was no occasion to entertain the writ petition at that stage.
- The writ petition was disposed of.
- The respondent was directed to conclude the show cause notice proceedings expeditiously, preferably within three weeks.
- The ruling was in favor of the revenue.
Key Takeaways:
- Courts generally do not entertain writ petitions challenging show cause notices when the assessee has already filed a reply.
- The proper course of action is to allow the adjudicating authority to complete the proceedings.
- Courts may direct authorities to expedite the proceedings.
- Section 29 of Central Goods and Services Tax Act, 2017/Delhi Goods and Services Tax Act, 2017 applied to this case.
HIGH COURT OF DELHI
Gurpreet Singh
v.
Commissioner of Delhi State GST
Yashwant Varma and Harish Vaidyanathan Shankar, JJ.
W.P.(C) 1459 of 2025
FEBRUARY 6, 2025
Ms. Vaishali Gupta, Panel Counsel for the Respondent.
ORDER
1. The writ petitioner seeks to impugn the Show Cause Notice [“SCN”] dated 23 October 2024 which proposes cancellation of the Goods and Services registration held by it. We note from the record that the petitioner has already filed a reply to the aforesaid SCN. In view of the above, there arises no occasion for this Court to entertain the writ petition at this stage.
2. It shall, consequently, stands disposed of with a direction to the respondents to conclude the SCN proceedings with due expedition and preferably within a period of three weeks from today.
3. All rights and contentions of respective parties on merits are kept open.