Delhi High Court admits writ petition declaring GST Rule 21A [Suspension of GSTN] as ultra vires Constitution of India

Delhi High Court admits writ petition declaring GST Rule 21A [Suspension of GSTN] as ultra vires Constitution of India The Delhi High Court in the matter of SSG Furnishing LLP V/S Assistant Commissioner has issued a Notice to the GST Authorities on the challenge to Rule 21A of CGST Rules being violative of Article 19(1)(g) of the Constitution of India and directed to remove the GST Suspension immediately. The bench held that, "Since in the present case, the petitioner’s registration has been lying suspended for more than forty days on the basis of a show cause notice which is bereft of any reason or fact, this Court stays the impugned notice dated 14th February, 2022 and directs forthwith restoration of the GST Registration of the petitioner." The Judgement was made by Hon'ble MR. Justice Manmohan & Hon'ble MR. Justice Dinesh Kumar Sharma The Petitioner i.e. SSG Furnishing LLP represented by Advocate Mr. Puneet Rai and the Respondent i.e. Assistant Commissioner was represented by Advocates Mr. Anish Roy. To Read Judgement Download PDF Given Below: