JUDGMENT & ORDER :

MANISH CHOUDHURY, J.

The petitioner has approached this Court by the instant writ petition, preferred under Article 226 of the Constitution of India, on the premise that its GST Registration under the Central Goods and Services Tax [CGST] Act, 2017 has been cancelled by an Order dated 10.02.2021 pursuant to issuance of a Show Cause Notice dated 05.01.2021. The assail is made inter-alia on the grounds that the manner in which the GST Registration has been cancelled is arbitrary and the impugned Order of cancellation has been passed without due application of mind.

2. It is the case of the petitioner that he is a Works Contractor and one of the partner in a partnership firm by name, M/s Sri Guna Ram Nirmolia and Co, having its registered office at Duliajan, District – Dibrugarh, Assam. The petitioner got himself registered as partnership firm under the Central Goods and Services Tax [CGST] Act, 2017 [‘the CGST Act’, for short]/State Goods and Services Tax [SGST] Act, 2017 [‘the SGST Act’, for short]. It is stated that when the petitioner applied for registration, the petitioner was issued a Registration Certificate in Form GST REG-06 with Registration no.18AAOFG4491K1