ORDER :

[Mauna M. Bhatt, J.]

1. Rule. Mr. Trupesh Kathiriya, learned AGP waives service of notice of rule on behalf of all respondents.

2. Controversy involved in the present petition lies in a very narrow compass. Considering the controversy involved and with the consent of the learned advocates for the respective parties, the present petition is taken up for final hearing today.

3. By this petition under Article 226 of the Constitution of India, the petitioner has challenged the show cause notice dated 28.2.2022 for cancellation of registration, as also the order dated 26.4.2022, rejecting the application of the petitioner for revocation of cancellation of registration and an appeal order dated 12.10.2022 by the Goods and Service Tax (GST) authority whereby the GST number of the petitioner is cancelled with retrospective effect.

4. The facts stated briefly are that the petitioner is into the business of buying and selling of scrap materials since last 10 years and operates under the name and brand of M.M. Scrap Trading. The petitioner had obtained a valid GST number in the name of M.M.Scrap Trading on 11.2.2020. It is case of the petitioner that since issuance of certificate, it has