In a recent petition filed challenging the amendment in Central GST Rules, 2017 omitting the provision of opportunity of hearing to the assessee before the suspension of GST registration, the Bombay High Court has issued notices to the Central and State Governments. The petitioner, SAT Industries Limited contended 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 22nd December, 2020. It was further submitted that this goes against the principle of natural justice because the implication of such a suspension is drastic.
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