GST registration suspension challenged for lack of prior hearing, with ad-interim protection granted pending adjudication.

Suspension of GST registration was challenged on the ground that Rule 21A(2) did not afford a prior opportunity of hearing before suspension. The document notes that the petition questioned the show cause notice and the suspension recorded in it, and that interim protection was considered appropriate pending response from the authorities. Ad-interim stay of the effect and operation of the impugned notice and suspension was granted.

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Issues: Whether ad-interim protection should be granted against the show cause notice and the suspension of GST registration, where the challenge was to the omission of an opportunity of hearing before suspension under Rule 21A(2) of the GST Rules.

Analysis: The petition assailed the suspension of registration recorded in the show cause notice itself and relied on the deleted requirement of affording a reasonable opportunity of being heard before passing a suspension order. The matter was admitted for a response, notice was directed to be issued to the concerned authorities, and interim protection was considered appropriate pending the petition.

Conclusion: Ad-interim stay of the effect and operation of the impugned show cause notice and suspension was granted.

Ratio Decidendi: Where suspension of GST registration is challenged on the ground of lack of prior hearing, interim protection may be granted pending adjudication.

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