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 22^nd December, 2020. Mr. Kothar

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