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 been duly filing its returns and has been duly reporting the business returns to the concerned authorities in accordance with law. It is the case of the petitioner that despite following the mandate under the law, it received a show cause notice for cancellation of registration dated 28.2.2022. Immediately, a reply to the show cause notice was filed stating necessary facts. Despite that, without considering any of the averments made in the reply, an order dated 9.3.2022 came to be passed by the authority cancelling the registration number of the petitioner. The petitioner also preferred an application for revocation of cancellation of registration number, however, the same was rejected vide order dated 26.4.2022. Against the order dated 26.4.2022, the petitioner preferred appeal before the competent authority vide appeal dated 17.5.2022 and the competent authority also vide order dated 12.10.2022 rejected the same. Aggrieved by the afore-stated actions of the respondents, the present petition is filed.

5. Heard Mr. Digant Popat, learned advocate for the petitioner. Inviting attention of this Court to the show cause notice dated 28.2.2022, he submitted that, the same is bereft of any reasons. Further, without considering the reply given by the petitioner to the show cause notice, an order dated 9.3.2022 was passed cancelling the registration. Even the application preferred by the petitioner seeking revocation was rejected vide order dated 26.4.2022 that too without assigning any reasons. He further submitted that as the petitioner’s business was hampered, he immediately filed appeal before the competent authority dated 17.5.2022 enclosing all the evidences in relation to the genuineness of his business. The GST credit received by the petitioner was also shown in the appeal filed, despite that without assigning any reasons, merely on the opinion of Assistant Commissioner, Ghatak 88, Rajkot, the competent authority decided not to restore the registration and rejected the appeal filed by the petitioner. Relying upon the decision of Coordinate Bench in case of Aggarwal Dyeing and Printing Works vs. State of Gujarat [2022] 137 Taxmann.com 332 (Gujarat), he submitted that considering the violation of principles of natural justice, similar issue has been decided by this court in favour of the petitioner.

6. On the other hand, Mr. Trupesh C. Kathiriya, learned AGP submitted that the reply filed by the petitioner has been considered by respondent No.3 and, therefore, no interference is warranted by this Court. However, he could not controvert the fact that the show cause notice as also the order rejecting the application of the petitioner seeking revocation of registration does not contain any reasons.

7. Having heard the Ld. Advocates for the respective part