GST Registration Suspended while Taxpayer Was Unable to Access Portal: Delhi HC Retracts Suspension and Directs SCN Reply Opportunity [Read Order]
The Court noted that the petitioner had requested a site visit instead of filing a reply and since the registration was only suspended, not cancelled it granted 30-day access to the GST portal to respond.
![GST Registration Suspended while Taxpayer Was Unable to Access Portal: Delhi HC Retracts Suspension and Directs SCN Reply Opportunity [Read Order]](https://images.taxscan.in/h-upload/2025/06/19/2050356-gst-registration-taxpayer-taxscan.webp "GST Registration Suspended while Taxpayer Was Unable to Access Portal: Delhi HC Retracts Suspension and Directs SCN Reply Opportunity [Read Order]")
The Delhi HighCourt recently retracted the suspension of Goods and Services Tax (GST) registration of an appellant against whom the department had initiated action while he was unable to access the GST portal to reply to a show-cause notice.
The appellant Mansura Brush Works, engaged in the business of manufacturing and selling brushes, had submitted details of three places of business for GST registration. One principal place and two additional places on the GST portal.
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The dispute arose when the Sales Tax Officer issued a show cause notice under Rule 21A of the Central Goods and Services Tax Rules, 2017. The notice stated that the petitioner was not conducting business from the declared place of business.
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The notice further directed the appellant to furnish a reply to the notice within seven working days from the date of service of the notice. If the appellant failed to furnish a reply within the stipulated date or failed to appear for personal hearing on the appointed date and time, the case would be decided ex parte on the basis of available records and on merits.
The petitioner sent a letter in response to the concerned officer requesting that a GST Inspector revisit either the principal or additional place of business and restore the registration. It was further submitted by the petitioner that it was unable to access the GST portal and therefore was not in a position to file a proper reply to the show cause notice.
The department submitted that the registration of the petitioner has only been suspended due to non-filing of the reply of the Show Cause Notice and the same has not been cancelled yet.
The bench comprising Justice Prathiba M. Singh and Justice Rajneesh Kumar Gupta, addressing the petitioner’s grievance regarding inability to access the GST portal, directed the restoration of access for a period of at least 30 days to enable the petitioner to file a reply to the Show Cause Notice. The Court further directed the authorities to take a decision within 30 days from the date of appellant's reply.
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The petition was accordingly disposed of.
The appellant was represented by M.A. Ansari and Tabassum Firdause, while the Department was represented by Manish Khurana for Sumit K. Batra
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