2022 (9) TMI 419

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....y Mr. Nikhil Rungta for Petitioner. Ms. Jyoti Chavan, AGP for Respondent ORDER P.C. : 1. Petitioner has been issued a show cause notice for cancellation of Registration dated 8th August, 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 s....

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....mission 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. 4. Petitioner is challenging both CGST as well as MGST Rules in this regard. Therefore, notice has to be issued to the learned Attorney General of India as well as the Advocate General. 5. Registry to issue notice. 6. As regards the Advocate General....