JUDGMENT :

1. Heard Shri Suyash Agarwal and Shri Alok Singh, learned counsel for the petitioner, learned Standing Counsel for the State and Shri Digvijay Nath Dubey, learned counsel for respondent no.4.

2. The present petition has been filed 18.01.2021 whereby the appeal preferred by the petitioner has been rejected. The said appeal was preferred against the order dated 15.07.2020 whereby the application for revocation of the cancellation of the registration was rejected.

3. The facts, in brief, are that the petitioner is a partnership firm carrying on business of manufacture and trading of Veneer and was granted the registration number under CGST Act 2017. It is also claimed that prior to the enforcement of the GST, the petitioner was registered under the UPVAT Act and the CST Act also. It is also claimed that the assessments were carried out in respect of the petitioner establishment under the VAT Act and the CST Act for the assessment year 2017-18. The petitioner claims to be carrying out the business from the registered place of business as registered with the GST Authorities and are paying taxes. A show-cause notice dated 08.05.2020 was issued to the petitioner under Rule 22(1) o