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

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