ORDER :

1. The petitioner is a sole proprietor having the GST registered office at the address given in the cause title. He is challenging the action of the respondent authority essentially on the ground of violation of principle of natural justice and thereby cancelling the registration of the petitioner with the following reliefs:

“5..........

(A) Admit and allow this petition.

(B) The Hon’ble Court be pleased to issue writ of mandamus or in nature of mandamus, or any other appropriate writ or direction and Order, directing Respondent authorities to revoke the cancellation of registration of Petitioners and directing Respondent authorities to grant access of GST Portal by restoring the registration number of Petitioners in order for Petitioners to file their tax liabilities and pay their dues accordingly.

(C) The Hon’ble Court be pleased to issue writ of mandamus or in nature of mandamus, or any other appropriate writ or direction and order, directing Respondent authorities to permit the Petitioner to apply for revocation of cancellation of GST Registration of Petitioners in Order for Petitioners to file their tax liabilities and pay their dues accordingly.

(D) The Hon’ble Court be pleased to direct Respondent No. 2 to accept and consider the Application for revocation of registration by the writ applicant within a period of 14 days from the date of application and thus, order accordingly.

(E) The Hon’ble Court be pleased to quash and set aside:

(i) impugned Show Cause Notice vide order dated 15.05.2018 bearing Reference No. ZA240518029032W passed by Respondent No. (Assistant Commissioner).

(ii) and revoke impugned order of order for cancellation of Registration vide Order dated 13.08.2018 bearing reference No. ZA240818024302S passed by the Respondent No. 2(Assistant Commissioner).

(iii) Impugned Order dated 31.05.2022 passed by Respondent authority rejecting the Appeal No. GST/524/11/21-22 bearing reference No. 24AADFM2385D1ZL filed on 26.11.2021 for restoration of cancellation of registration.

(F) The Hon’ble Court be pleased to grant Ad-interim relief in terms of Para 5(b) and/or Para 5(c) and/or Para 5(d).

(G) Direct Respondent No. 2 to consider the Appeal for Revocation the cancellation of Respondent dated 12.11.2021 filed by the writ applicant on merits.

(H) Award costs of the writ application and orders thereon.”

2. A show cause notice came to be issued bearing Reference No. ZA24058029032W by the respondent No. 1-Assistant Commissioner. The order for cancellation of registration was passed on 13.08.2018 by the very officer. The request on the part of the petitioner for restoration of cancellation of the registration was rejected on 26.11.2021.

3. According to the petitioner, it is a small-scale contractor in construction business. He is hailing from the rural background and unfamiliar with the technology including the use of computers. The petitioner had taken the service of hiring and dealing with the accountants. It is his case that the local accountant had not filed the GST returns and his father due to his poor health condition could not look-after the business since from the inception of the proprietary firm, he had taken various responsibility. It is only after newly appointed accountant passed away on 06.05.2021 that he realized that the GST returns had not been filed. Again, on the grounds that the GST provisions are comparatively new to the Indian business persons, the show cause notice dated 15.05.2018 which had been updated by a GST on portal, the petitioner was completely unaware.

4. Essential ground taken is of the cryptic notice and also the cryptic order leading to the cancellation of the registration.

5. Affidavit-in-reply is filed by the Deputy State Tax Commissioner (Appeals)-11, Rajkot denying all allegations. According to the respondent, there is a huge delay of four years in challenging the impugned notice and the order passed in the year 2018 the time period of appeal is also over. However, it is not being disput