Suspension of GST registration without opportunity of being heard- HC issues notice to Centre/State Govts

SAT Industries Limited Vs Union of India (Bombay High Court) Suspension of GST registration without opportunity of being heard- HC issues notice to Centre/State Govts Petitioner submitted that the original Sub-Rule (2) of Rule 21A of the Central Goods and Service Tax Rules, 2017  provided that a party shall be given a reasonable opportunity of being heard before passing of a suspension order, which portion has been deleted by a Notification dated 22nd December, 2020. Mr. Kothari submitted that this goes against the principle of natural justice because implication of such a suspension is drast...