(1.) Rule returnable forthwith. Mr. Utkarsh Sharma, the learned AGP waives service of Rule for and on behalf of the respondents.
(2.) By way of this writ application under Article 226 of the Constitution of India, the writ applicant has prayed for the following reliefs:
(3.) It appears from the materials on record that the Assistant Commissioner, Ghatak 75, Bhavnagar, passed an order dtd. 20/1/2021 cancelling the registration of the writ applicant under the GST. It appears that before passing the impugned order referred to above, a show cause notice was issued dtd. 8/1/2021. The show cause notice reads thus: