JUDGMENT

Heard Sri Nishant Mishra, Advocate alongwith Sri Gaurav Dwivedi, learned counsel for the petitioner and Sri Gaurav Mahajan, learned standing counsel for the respondents. In undisputed facts as to the conduct of the proceedings, the writ petition is being disposed of finally, without calling for counter affidavit.

2. Present writ petition has been filed against the order dated 9.8.2023 passed by the Superintendent, CGST Range14, Division IIIrd, Ghaziabad. By that order the said authority has cancelled the registration of the petitioner under the Central Goods and Services Tax Act, 2017 (hereinafter referred to as 'the Act').

3. At the outset, learned counsel for respondent has raised preliminary objection as to existence of statutory alternative remedy.

4. Undeniably, such remedy exists. However in the peculiar facts of the present case, that remedy is found to be wholly inadequate.

5. Admittedly the petitioner had obtained registration under the Act. He was issued show-cause notice dated 23.3.2023 seeking to cancel that registration. For ready reference that notice reads as below:-

" Form GST REG-17

[See Rule 22(1)/sub-rule (24) of rule 214)