ORDER :

SONIA GOKANI, J.

1. The petitioner is challenging the proceedings initiated by way of show cause notice dated 10.05.2022 issued by the department, which culminated into cancelling the registration of the petitioner firm under the provisions of the Central Goods and Services Tax Act, 2017 (‘the CGST Act’ hereinafter).

2. Brief facts leading to the present petition are as follow:

2.1 The petitioner is registered under the Gujarat Goods and Service Tax Act, 2017 (‘the GGST Act’ hereinafter) having the Goods and Service Tax Identification No.24DHWPK1820G1ZA. The show cause notice dated 10.05.2022 came to be issued by the department in Form GST REG-17/31. This is in exercise of the powers under Section 29 of the CGST Act read with Rule 22(1) of the Central Goods and Service Tax Rules, 2017 (‘the CGST Rules’ hereinafter). The show cause notice had not been sent to the petitioner physically nor any notice has been received by the petitioner by post or at his registered address.

2.2 Another grievance on the part of the petitioner is that no other document has been uploaded except the single page notice. For any allegation to be substantiated no reason is also reflected for the petitioner to meet with the challenge. The petitioner was asked to appear in person failing which on ex-parte basis this was to be decided on the basis of the available record. No time for personal hearing was granted and the show cause notice did not mentioned the name and designation of the person issuing the notice before whom and what time and place the petitioner needed to appear.

2.3 Although, it was extremely difficult for the petitioner, it is still attempted to upload on a portal a short reply stating that the notice was unintelligible for any prudent person to reply.

2.4 On 25.05.2022, the State Tax Officer, Ghatak 23(Ahmedabad) passed an order cancelling the registration of the petitioner firm. The order of cancellation did not record any reasons for cancellation of the GST registration and mentioned that the order of cancellation is as per the attached order. The order did not assign any particular reason for cancellation.

2.5 An application was preferred on 15.06.2022 seeking revocation of cancellation of registration. The department on 01.08.2022 rejected the application of the petitioner.

2.6 Aggrieved petitioner preferred the present petitioner with the following prayers:

“6…

(a) To issue a writ in the nature of certiorari and or any other appropriate writs, order or direction for calling of records of proceedings initiated pursuant to show cause notice dated 10.05.2022 and after perusing the same be pleased to quash and set aside show cause notice dated 10.05.2022 and order dated 25.05.2022 passed thereon by State Tax Officer, Ghatak 23, Ahmedabad, and be further pleased to direct restoration of registration bearing number 24DHWPK1820G1ZA;

(b) To pass an exparte ad interim order stating the operation, execution and implementation of the order dated 25.05.2022 bearing reference no.ZA240522131719M passed by State Tax Officer, Ghatak 23, Ahmedabad, pending the hearing and final disposal of present petition, and

(c) Grant such further and other interim reliefs, as this Hon’ble Court may deem fit and proper in the present nature and circumstances of the case.”

3. This Court issued the notice on 12.10.2022 to the respondent authority.

4. Affidavit-in-reply is filed by the State Tax Officer, Unit-23 denying all allegations.

4.1 It is contended that the spot verification at the principal place of business was conducted on 07.05.2022, the same was found closed and non-functioning. The petitioner was contacted on his registered mobile No.9913883352, however, he could not be contacted as his number was switched off. He also did not support the on-going investigation nor had he given any statement in consonance with the requirement.

4.2 He was served with the detailed show cause notice, which was served through the RPAD to the principal place of the business of the