ORDER :

1. Leave to amend the proposed draft amendment to the petition is permitted.

2. By way of the present petition under Article 226 of the Constitution of India, the petitioner is seeking to quash and set aside the order dated 04.07.2019 passed by the Assistant Commissioner, Ghatak 9 (Ahmedabad), Range-3, Division-1 under section 29(2) of the Central Goods and Services Tax Act, 2017 (the Act) and order of cancellation of registration of petitioner company.

3. The petitioner is engaged in providing automation systems in hospitals. The petitioner was registered under section 22 of the GST Act. The principal place of business is at Mumbai. Mr. S Shah was looking after the affairs of the business of the company. From January, 2019 Mr. Shah was unwell and he did not attend the affairs of the business of the company and he passed away. Mr. Shah could not make arrangements to look after the affairs of the petitioner company.

4. The show cause notice dated 24.05.2019, under Rule 22 of the Central Goods and Services Tax Rules, 2017 (“the Rules) in Form GST REG-17 was sent via email.

5. The show cause notice was given on 24.05.2019 under Rule 22 of the Rules. It is the case of the petitioner