GST Registration Suspended while Taxpayer Was Unable to Access Portal: Delhi HC Retracts Suspension and Directs SCN Reply Opportunity

The Delhi High Court has provided relief to a taxpayer whose GST registration was suspended during a period when they were unable to access the GST portal. The court retracted the suspension order and directed the tax authorities to give the taxpayer a fresh opportunity to reply to the show-cause notice. The petitioner had argued that due to a technical glitch or other issue, they were locked out of the portal and could not respond to the notice, leading to the suspension of their registration. The High Court, acknowledging the importance of procedural fairness, held that the taxpayer could not be penalized for an inability to respond that was beyond their control. This decision underscores the judiciary's stance on protecting taxpayer rights and ensuring that administrative actions are not taken without providing a fair and reasonable opportunity to be heard.