ORDER :

Sonia Gokani, J.

1. By way of the present petition, the petitioner seeks to invoke the extraordinary jurisdiction of this Court under Article 226 of the Constitution of India seeking to quash and set aside the order dated 31.01.2022 passed by the Commissioner (Appeals), GST & Excise and order dated 18.03.2021 passed by Superintendent, Ghatak 82, Range-19, Division-9 passed under section 29(2) of the Central Goods & Services Act, 2017 (“the Act” for short), so also the cancellation of registration of show cause notice dated 22.06.2020 issued under Rule 22 of the Central Goods & Services Rules.

2. The petitioner is a contractor engaged in providing construction services registered under the provisions of section 12 of the Act. It is his case that since he was out of business, the return after September, 2018 could not be filed. The person engaged by the petitioner also was under the impression that since outward supply is zero, there was no need for filing the return.

2.1 He was served with the show cause notice on 22.06.2020 under Rule 22 read with section 29(2) (c) of the Act to show cause as to why the registration be not cancelled, as he did not furnish the return for continuously six months’ period. The show cause notice was received on the portal. However, erstwhile consultant of the petitioner did not inform the petitioner of the same and he left the assignment around the same time for exploring better and other opportunities. The petitioner’s registration number was cancelled on 18.03.2021 with effect from the very date.

2.2 The petitioner preferred the appeal before respondent No.2 on 19.11.2021 under section 107 of the Act, where he had tendered written submissions and personal hearing also was made available to him through the video conference on 22.12.2021. The appeal was disposed of on 31.01.2022 with observation that it was obligatory on the part of the appellant to file all returns relating to the period in question upto the date of cancellation of registration. The petitioner has already filed the return starting from September, 2018 to March, 2021 along with the requisite late fees. By self-assessment, he has also paid the challans of Rs.2,94,520/- in March, 2022. He also made a representation on 19.04.2022 for restoration of the registration number on the ground that all the returns have been already filed. However, as no heed was paid, he is before this Court seeking to question and challenge the section by filing following prayers :

“15. In the premises aforesaid, the petitioner most humbly and respectfully prays that:

(A) YOUR LORDSHIPS may be pleased to issue a writ of mandamus or writ in the nature of mandamus or any other writ, orders or directions to quash and set aside order passed by the appellate authority dated 31.01.2022 ( at Annexure-E) as well as order dated 18.03.2021 (at Annexure-C) canceling the registration certificate of the petitioner as well as show cause notice dated 22.06.2020 (at Annexure-B);

(B) YOUR LORDSHIPS may be pleased to issue a writ of mandamus or writ in the nature of mandamus or any other writ, orders or directions directing the respondents to forthwith restore the registration certificate of the petitioner;

(C) During the pendency and final disposal of the present petition YOUR LORDSHIPS may be pleased to stay operation, implementation and execution of order dated 18.03.2021 (at Annexure C) and further be pleased to direct respondents to forthwith restore the registration certificate of the petitioner;

(D) Pass any such other and/or further orders that may be thought just and proper, in the facts and circumstances of the present case.”

3. This Court issued the notice and affidavit-in-reply is filed by one Mr. Anil Pandole, Assistant Commissioner, CGST Division-III. He has emphatically justified as to why GST registration of the petitioner has been canceled and that, according to him, is in accordance with the due procedure and following the measure of natural justice. He did not