The present writ petition is disposed of with a direction to the petitioner to put forth all the submissions including the submission about automatic revocation of suspension advanced before this Court.
Section 29 of the CGST Act, 2017 — Registration – The petitioner challenged notice-cum-order dated 04.02.2021, vide which, petitioner’s registration certificate has been suspended. The petitioner counsel submitted that respondent issued a notice dated 04.02.2021, proposing to cancel petitioner’s registration certificate. Simultaneously, the respondent suspended his registration. The petitioner has furnished his detailed reply on 20.03.2021, yet the respondents have not passed any final order regarding petitioner’s registration, due to which petitioner’s right to trade has been kept in suspended animation. The court observed that rule 22(3) clearly shows that the authority concerned is required to cancel the registration (if required) within a period of 30 days of the date of the reply to the show cause notice. The petitioner-assessee has already filed reply and more than three months’ time has since passed. Suspension of a registration of an assessee has its own consequences, as it brings the entire business of an assessee to a stand still. In a way it is worse than cancellation.
Held that:- The Hon’ble High Court directed the petitioner to put forth all the submissions including the submission about automatic revocation of suspension. The petitioner and/or his representative may personally appear before the respondent on 07.07.2021, who, in turn, shall provide opportunity of hearing to the petitioner and pass speaking order in accordance with law on or before 14.07.2021.