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2022 (9) TMI 419 - HC - GSTCancellation of Registration of petitioner - order has been issued in the show cause notice itself without affording any opportunity to Petitioner of being heard - principles of natural justice - HELD THAT:- A registered person whose registration has been suspended cannot make any taxable supply during the period of suspension and shall not be granted any refund during the period of suspension. Therefore, Petitioner is challenging the omission of the words “after affording the said person a reasonable opportunity of being heard” in Sub-Rule (2) of Rule 21A of the CGST Rules, 2017. Registry to issue notice - Petition to be listed on 10/10/2022.
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