GST amendment on registration cancellation

The Bombay High Court has issued notices to the Union and Maharashtra governments seeking their response to a petition against an amendment to the Goods and Services Tax (GST) Rules by which GST registration can be suspended without giving the affected party a hearing.

A division bench of Justices K R Shriram and A S Doctor, on August 29, issued notice to the Attorney General of India and Advocate General of Maharashtra as the plea challenges the validity of a provision of law. The order was made available on Monday.

As per the firm's plea, in the notice itself it has been stated that "please note that your registration stands suspended with effect from 08/08/2022".

Senior counsel Vineet Kothari, appearing for the petitioner, claimed the original Rule 21A (2) of the Central Goods and Service Tax Rules, 2017 provided that a party shall be given a reasonable opportunity of being heard before the passing of a suspension order. 

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