ORDER :

1. By way of this petition under Article 226 of the Constitution of India, the petitioner has challenged the order dated 25.1.2024 passed by the Commissioner (Appeals), Central GST, Appeal Commissionerate, Ahmedabad and the order dated 11.3.2020 passed by the Superintendent, Ghatak 16 under Section 29(2) of the Central Goods and Service Tax Act, 2017 (for short ‘the Act’) whereby the registration of the petitioner has been cancelled.

2. Brief facts of the case can be stated as under:

2.1 The petitioner is a tour operator and was registered as per the provisions of Section 12 of the Act. The petitioner was granted registration effective from 2.1.2018.

2.2 It is the case of the petitioner that initially, the petitioner has not hired any consultant and thus, the returns could not be filed from January, 2018 onwards.

2.3 A show cause notice dated 12.2.2020 under Rule 22 read with Section 29(2)(c) of the Act was issued to the petitioner to show cause as to why the registration of the petitioner should not be cancelled due to non-filing of return for a continuous period of six months. It is further the case of the petitioner that said show cause notice was received on the portal. Howe