ORDER :

Mauna M. Bhatt, J.

1. Rule. Ms. Pooja Ashar, learned AGP waives service of notice of rule on behalf of all respondents. Considering the issue involved and with the consent of the parties, this petition is taken up for final hearing.

2. This petition under Article 226 of the Constitution of India has been filed seeking directions for quashing and setting aside of (i) show cause notice dated 23.2.2022, (ii) an order dated 8.3.2022 cancelling the registration of the petitioner and (iii) an appeal order dated 7.9.2022, rejecting the appeal of the petitioner on the ground of limitation.

3. Facts in brief are,

3.1. The petitioner is a manufacturing unit of M.S. Billets. It has been purchasing sponge, iron and steel scraps from various firms and companies located in the State of Gujarat and after manufacturing M.S. Billets, selling the said goods to various buyers. The business activity on steel products undertaken by the petitioner is within the term ‘supply’ as provided under the Goods and Services Tax Act, 2017 (for short “GST Act”). Therefore, the petitioner upon incorporation, applied for registration under GST Laws and was given registration under Central Goods and Services Tax A