Lack of opportunity of hearing results in stay of Bank Attachment & Cancellation of Registration

Cheema Local Carrier & Construction Vs Assistant Commissioner SGST (Chhattisgarh High Court)  Petitioner has filed the current writ petition challenging three issues: Provisional attachment of bank account, Cancellation of registration certificate under Goods and Services Tax (GST); and Input Tax Credit (ITC) being blocked. The Petitioner contended that Rule 21 of the Central Goods and Services Tax Rules, 2017 (CGST Rules), mandates the ground of cancellation of registration must exist, however the Show Cause Notice (SCN) issued did not mention the contraventions which the Petitioner mu...