TMI Blog2022 (9) TMI 419X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l Sub-Rule (2) of Rule 21A of the Central Goods and Service Tax Rules, 2017 ( CGST Rules ) 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. Kothari submitted that this goes against the principle of natural justice because implication of such a suspensi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... weeks from receiving of notice. Rejoinder, if any, to be filed within two weeks thereafter. 8. Petition to be listed on 10/10/2022. 9. In the meanwhile, there shall be ad-interim stay in terms of prayer clause (c), which reads as under :- (c) that pending the hearing and final disposal of the petition, this Hon ble Court may be pleased to :- (i) this Hon ble Court may be pleased t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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