(1.) The petitioner is before this Court seeking to challenge the illegal action of respondent State Tax Officer cancelling of registration of the petitioner under the Gujarat Goods and Services Tax Act, 2017 ('the GGST Act, 2017' for short).
(2.) The facts of the present case are epitomized as under :
(3.) We have heard Mr. Maulik Nanavati, learned counsel appearing for Nanavati & Co. for the petitioner and Mr.Trupesh Kathiriya, learned Assistant Government Pleader appearing on advance copy for the respondent - State Authority. Rule. Learned AGP waives service of notice of rule on behalf of the respondent - State.