JUDGMENT :

(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 18.03.2023 pursuant to issuance of a Show Cause Notice dated 14.01.2023. 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 by the Proper Officer without due application of mind.

2. It is the case of the petitioner that the petitioner is a proprietorship firm, represented by its sole proprietor, which carries on business with the trade name, M/s Enling & Co. and its principal place of business at Village – Dumba, District - Changlang, Arunachal Pradesh. The petitioner got itself registered as a proprietorship firm under the Central Goods and Services Tax [CGST] Act, 2017 [‘the CGST Act’, for short]. It is stated that when the petitioner applied for registration, the petitioner was issued Registration Certificate in Form GST REG-06 with Registration no. 12AAHPE9119RIZ