ORDER

Heard Mr. Biplabendu Roy, learned counsel appearing for the petitioner. Also heard Mr. Debalay Bhattacharya, learned Government Advocate appearing for the respondents-State.

2. Challenge in the present writ petition has been made to a show-cause notice for cancellation of GST registration dated 19.09.2022 at Annexure-7 to the writ petition wherein allegation of claiming excess Input Tax Credit (ITC, for short) during the year 2019-2020 and also claiming ineligible ITC has been made against the writ petitioner.

3. The grievance of the petitioner is that while issuing the show-cause notice for cancellation of GST registration, simultaneously order of suspension of registration w.e.f. 19.09.2022 was also passed without affording any opportunity of hearing to the petitioner and/or without assigning any reason thereof. Only ground put forth in the show-cause notice was that the petitioner-taxpayer claimed excess ITC during the year 2019-2020 and also claimed ineligible ITC.

4. Petitioner also submits that being a registered dealer deposited its tax into the Government exchequer and generated E-way bills, even though the respondent No.4, taxing authorities, did not communicate any decision against their replies dated 11.11.2022 and 23.11.2022 rather kept suspending the registration leaving the business of the petitioner stand still. Petitioner further submits that the respondent authorities issued the impugned show-cause notice without assigning any reason and violating the principles of natural justice despite several replies/applications to the notices submitted by the petitioner to the authority, which remains pending for consideration. Aggrieved thereby, the petitioner has filed this writ petition. Hence, this case.

5. Mr. Biplabendu Roy, learned counsel appearing for the petitioner, submits that though the petitioner-dealer had replied to the impugned show-cause notice on 11.11.2022 and 23.11.2022, the respondent authority did not communicate any decision and kept suspending the registration. Hence, he prays for revoking the impugned show-cause notice dated 19.09.2022. On the other hand, Mr. Debalay Bhattacharya, learned G.A. appearing for the respondents-State, in rebuttal of the submissions advanced by the learned counsel for the petitioner prays for dismissal of the writ petition.

6. Having considered the submissions of learned counsel for the parties, this Court directs the respondent No.4, the Superintendent of State Tax, Government of Tripura to consider the explanation submitted to the show-cause notice within a period of 2(two) weeks from the date of receipt of the copy of this order. In any event, if the explanation is not considered and the final orders are not passed, the suspension order shall stand revoked.

7. With the above observations, the writ petition is accordingly disposed of.

Pending application(s), if any, also stands disposed of.