(1.) The petitioner is challenging the proceedings initiated by way of show cause notice dtd. 10/5/2022 issued by the department, which culminated into cancelling the registration of the petitioner firm under the provisions of the Central Goods and Services Tax Act, 2017 ('the CGST Act' hereinafter).
(2.) Brief facts leading to the present petition are as follow:
(3.) This Court issued the notice on 12/10/2022 to the respondent authority.