The Appellant herein is a Proprietorship concern got registered under GST on 05/04/2022. No:15, Mookar Nallamuthu Street, Chennai 600001 shown as its business premises. During the inspection of the premises by the Assistant Commissioner (CT), it was found that the premises is not sufficient for carrying out the business of this nature, to claim a huge sum as Input Tax Credit on purchase. Hence, show cause notice dated 14/11/2024 was issued to the appellant to furnish details about the actual movement of goods to match the claim of ITC and also to appear in person. The appellant gave detail reply as well as participated in the personal hearing. The Assistant Commissioner (CT), not being satisfied with the explanation and the records furnished by the appellant, ordered cancellation of GST registration vide order dated 29/11/2024. As against the order of the Assistant Commissioner (CT), the appellant preferred appeal before the Deputy Commissioner (CT). The Appellate Authority confirmed the order of cancellation and dismissed the appeal. As against the order of the Appellate Authority, Writ Petition filed before this Court invoking Article 226 of the Constitution of India. The Learned