If registration is Suspended but proceedings are pending, the authority must finalize them expeditiously.

Court Directs Expeditious Disposal of Show Cause Notice and Suspension of GST Registration

Issue: Whether the court can direct the competent authority to expedite the disposal of a pending show cause notice that has resulted in the continued suspension of the assessee’s GST registration.

Facts:

• The assessee’s GST registration was suspended following the issuance of a show cause notice.
• The assessee filed a detailed reply to the notice, but the proceedings remained pending.
• The assessee approached the court seeking a direction for the expeditious disposal of the show cause notice and the revocation of the suspension of their registration.

Decision:

• The court disposed of the writ petition with a direction to the competent authority to dispose of the pending show cause notice expeditiously and in accordance with the law.
• The court emphasized that the disposal should be done preferably within two weeks.

Key Takeaways:

• This case highlights the court’s role in ensuring that GST authorities take timely action on show cause notices and do not unduly delay proceedings, especially when it results in the suspension of an assessee’s registration.
• The court’s direction for expeditious disposal ensures that the assessee’s registration status is resolved promptly, minimizing disruption to their business operations.
• This decision underscores the importance of efficient administration and timely resolution of matters within the GST framework.