2022 (4) TMI 121

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..... nciples 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 be .....

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..... ndents as well as for directions to the Respondents to remove the suspension of GST Registration of the Petitioner and to declare Rule 21A of the CGST Rules as ultra vires Constitution of India and CGST Act and to direct the Respondents to remove suspension of GST Registration of the Petitioner to allow carrying on the business that belongs to the Petitioner. Learned counsel for the Petitioner .....

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..... affidavit be filed within four weeks. Rejoinder affidavit, if any, be filed before the next date of hearing. 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 GS .....

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