2021 (2) TMI 702

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....v. Ms. Shalini Basu, Adv. ...for the petitioner Mr. Abhratosh Majumder, Ld. AAG. Md. Talay M. Siddiqui, Adv. Mr. Avra Mazumder, Adv. ...for the State Mr. Kaushik Dey, Adv. Mr. Tapan Bhanja, Adv. ...for the respondent no.2 Ms. Sumitra Das, Adv. ...for the respondent no.4. ORDER The Court : Affidavit-of-service filed in Court today is taken on record. The petitioner has, inter alia....

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.... before the registration was suspended with effect from 2nd December, 2020. Rule 21A of CGST rules have been amended by notification no.94/2020-Central Tax dated 22nd December, 2020. The hearing which was provided under sub-rule 2 of Rule 21A has been omitted with effect from 22nd December, 2020. Admittedly, when the notice was issued on 2nd December, 2020, the rule 21A was not amended and a....

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....ember, 2020 by filing reply thereto. This part has to be adjudicated by the concerned authority empowered under the statute in accordance with law. This Court, therefor, does not wish to enter the domain of the authority and leaves all points in respect thereof open. So far as the personal hearing part before suspension is concerned the same is a statutory requirement which having not been complie....