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2022 (4) TMI 121 - HC - GSTSeeking removal of suspension of GST Registration of the Petitioner - Constitutional Validity of Rule 21A of the CGST Rules - whether the SCN specify the reason as to why the cancellation proceedings have been initiated against the Petitioner - principles of natural justice - HELD THAT:- Issue notice. Mr. Anish Roy, Advocate accepts notice on behalf of the respondents. He states that he has instructions only to enter appearance. He prays for some time to obtain instructions on merits. Since in the present case, the petitioner’s registration has been lying suspended for more than forty days on the basis of a show cause notice which is bereft of any reason or fact, this Court stays the impugned notice dated 14th February, 2022 and directs forthwith restoration of the GST Registration of the petitioner. List on 4th August, 2022.
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