SHOBNAM ARA BEGOM MAZUMDER Vs. UNION OF INDIA

JUDGEMENT

(1.) Heard Mr. R.S. Mishra, learned counsel for the petitioner; Ms. R.R. Saikia on behalf of Mr. S.K. Medhi, learned CGC for the respondent no. 1; and Mr. K. Jain, learned counsel on behalf of Mr. S.C. Keyal, learned Standing Counsel, CGST for the respondent nos. 2 & 3.

(2.) The petitioner got herself registered under the provisions of the Central Goods and Services Tax [CGST] Act, 2017 for carrying out the business of a goatery firm. The petitioner was issued Registration Certificate in Form GST REG-06 under Rule 10[1] of the Central Goods and Services Tax Rules, 2017 ['the CGST Rules, 2017', for short] on 13/6/2023.

(3.) The respondent no. 3 on 10/6/2024 issued a Show-Cause Notice for cancellation of GST Registration of the petitioner on the ground that there was violation of the provisions of Rule 10A read with Rule 21 [d] of the CGST Rules, 2017. By the Show-Cause Notice, the petitioner was directed to furnish a reply to the Show-Cause Notice within seven days from the date of service of the Notice. The petitioner was also directed to appear before the respondent no. 3 on 17/6/2024. The GST Registration of the petitioner was also suspended with effect from 10/6/2024.