📰 𝗧𝗿𝗶𝗽𝘂𝗿𝗮 𝗛𝗶𝗴𝗵 𝗖𝗼𝘂𝗿𝘁 𝗦𝘁𝗲𝗽𝘀 𝗜𝗻: 𝗚𝗦𝗧 𝗥𝗲𝗴𝗶𝘀𝘁𝗿𝗮𝘁𝗶𝗼𝗻 𝗦𝘂𝘀𝗽𝗲𝗻𝘀𝗶𝗼𝗻 𝗨𝗻𝗱𝗲𝗿 𝗙𝗶𝗿𝗲!

📢 The court observes, "The vague and cryptic show-cause notice issued without any specific details of the contravention has left the petitioner's business in jeopardy since February 2023."

🔍 𝗙𝗮𝗰𝘁𝘀: 𝗖𝗮𝘀𝗲 𝗧𝗶𝘁𝗹𝗲: Tejaswita Motors vs. State of Tripura 𝗖𝗮𝘀𝗲 𝗡𝘂𝗺𝗯𝗲𝗿: W.P.(C) No. 269/2023 𝗗𝗮𝘁𝗲: 01-May-2023

𝗜𝘀𝘀𝘂𝗲: The petitioner, a regular GST taxpayer, faced suspension of their GST registration following a show-cause notice issued on February 21, 2023, due to non-payment of tax, interest, or penalty. However, the notice lacked specifics, making it impossible for the petitioner to respond adequately, which led to the suspension.

𝗣𝗿𝗼𝗰𝗲𝗲𝗱𝗶𝗻𝗴𝘀: Despite appearing before the proper officer, the petitioner did not receive the necessary clarification regarding the contravention. As a result, the petitioner's business suffered, and they approached the High Court, arguing that Section 29(2) of the TSGST Act does not allow suspension solely for non-payment.

⚖ 𝗖𝗼𝘂𝗿𝘁'𝘀 𝗗𝗶𝗿𝗲𝗰𝘁𝗶𝗼𝗻: The Tripura High Court directed the petitioner to appear again before the officer on May 6, 2023. The court ordered the officer to make a decision based on law after granting the petitioner a personal hearing. If the suspension was unjustified, it was to be revoked within one week; otherwise, the petitioner could seek further legal remedies.

📜 This case emphasizes that suspension actions under GST law must be backed by specific contraventions and cannot be vague, protecting taxpayers' rights under Article 19(1)(g) of the Constitution. Team GSTpanacea 7503031378