(1.) Rule returnable forthwith. Mr. Utkarsh Sharma, the learned AGP waives service of notice of rule for and on behalf of the respondents.
(2.) By this writ-application under Article-226 of the Constitution of India, the writ-applicant has prayed for the following reliefs:-
(3.) The writ-applicant is registered under the GGST Act with effect from 9/10/2020. The writ-applicant came to be served with a show-cause notice dtd. 16/11/2021 in the Form GST REG-17/31 calling upon the writ-applicant to show-cause as to why his registration under the Act should not be cancelled. The show-cause notice reads thus:- <IMG>JUDGEMENT_175_LAWS(GJH)5_2022_1.jpg</IMG>