ORDER :

Sonia Gokani, J.

This is a petition seeking to question the action of the respondent authority on the ground of non-availment of opportunity of hearing. The question also raised is of a cryptic notice and having suspended the registration on the basis of such show cause notice.

2. The prayers sought for are as follows :

8 (A) The Honourable Court pleased to issue appropriate writ/order or direction quashing and setting aside the impugned show cause notice dated 24.2.2022 (Annexure A) to this petition and /or;

(B) Pending admission and final disposal of this petition the Honourable Court may be pleased to direct the respondent authorities to grant stay in impugned show cause notice and order of suspension of registration dated 24.2.2022 (Annexure A) to this petition and also direct the authorities in the meanwhile to permit the petitioner to use GST number 24 AFAPA9339M1ZE for his business purpose and /or;

(C) Exparte ad-interim relief in terms of para (B) above may be granted in the interest of justice;

(D) Honourable Court be pleased to award the costs of this petition;

(E) Honourable Court be pleased to grant any other relief of pass any other order which the Honourable Court may consider as just and proper in the facts and circumstances of the case and in the interest of justice ;

3. This Court issued the notice on 27.7.2022 where the notice for final disposal was issued by following order :

“Heard learned advocate Mr. Chirag Prajapati for the petitioner.

2. Notice was issued for final disposal in this petition on 15.06.2022. It is directed against the show-cause notice seeking to cancel the registration of the petitioner under the Goods and Services Tax Act, 2017.

3. Learned AGP Mr. Krutik Parikh for the respondent State wants to file affidavit-in-reply. The same shall be filed on or before the next date.

4. Rule returnable on 01.09.2022.

5. Interim relief cannot be granted, since granting the interim relief would amount to allowing the main petition at this stage. Therefore, it is refused.”

4. The Affidavit-in-reply is filed by the Assistant Commissioner of State Tax, where it is not being disputed that the show cause notice was issued on 24.2.2022 and petitioner was intimated to submit the reply and explanation till 2.3.2022. However, along with the show cause notice the registration of the petitioner was suspended in order to protect the interest of the State Revenue. It was found to be availing wrongful Input Tax Credit for the year 2018-19 till 2021-22.

5. It is the case of the respondent that he has availed the Input Tax Credit, allegedly from the bogus traders, whose registration has been cancelled ab initio.

6. We have heard the learned advocate Mr. Chirag Prajapati for the petitioner and learned AGP Priyank Lodha. Learned advocate Mr. Prajapati has argued extensively and also has tendered our attention to the written submission of 8.3.2022, which has raised the issue of Jurisdiction, Constitutionality and the violation of principle of natural justice etc. He however, has added in the very breath that he is ready to contest the matter once an opportunity is given after the notice in detail is issued to the petitioner. He has relied on the decision of the Aggarwal Dyeing and Printing Works Vs. State of Gujarat & Ors. 2022 (4) TMI 864.

7. Learned AGP has urged that on merit the case of the petitioner is considered and that, there is no cancelation of registration but there is a suspension to protect the revenue and its interest. She has further submitted that the decision of Agrawal Dyeing (supra) was not in place when the notice impugned was issued in the month of February. Registration shall also be restored if the notice is found on reply to be sustainable.

8. Having heard both the sides and having also considered the material on record, indisputedly there is suspension of registration at the time of issuing show cause notice on 24.2.2022 where the details given are as follow :

“Show cause Notice for Cancelation of Registrati