SAT INDUSTRIES LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) Petitioner has been issued a show cause notice for cancellation of Registration dtd. 8/8/2022 and in show cause notice itself it is provided that "Please note that your registration stands suspended with effect from 08/08/2022 ".

(2.) It is Petitioner 's case that this order has been issued in the show cause notice itself without affording any opportunity to Petitioner of being heard.

(3.) Mr. Kothari appearing for Petitioner submitted that the original 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 dtd. 22/12/2020. Mr. Kothari submitted that this goes against the principle of natural justice because implication of such a suspension is drastic. 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.