Represented by:

Counsel for the Petitioner: Pranay Jain & Karan Singh, Advocates

Counsel for the Respondent: Vikas Kumar Sharma, SPC for Resp./ UOI & Monica Benjamin, SSC

Order:

CM APPL. 74875/2024 (Ex.)

Allowed subject to all just exceptions.

Application stands disposed of.

W.P.(C) 17597/2024

1. The petitioner is aggrieved by the continued suspension of its Goods & Services Tax [“GST”] registration pursuant to the issuance of a Show Cause Notice [“SCN”] dated 04 October 2024.

2. The record would bear out that despite a detailed reply having been filed soon thereafter, and more particularly on 08 October 2024, the SCN proceedings have not been finalized till date.

3. In view of the aforesaid, we dispose of this writ petition by directing the competent authority to ensure that the pending SCN proceedings are disposed of in accordance with law with due expedition and preferably within a period of two weeks from the date of presentation of a certified copy of our order.

4. All rights and contentions of respective parties on merits are kept open.