- (1.) This writ petition has been taken out by one Bajrang Trading Company praying inter alia, for the following reliefs:- "(a) Certiorari quashing the impugned order dated 01.12.2018 passed by the respondent no. 3 (Annexure No. 4 to the writ petition); (b) Mandamus directing the respondent authorities to revoke the cancellation of registration of the petitioner forthwith."
(2.) The subject matter of challenge, being the impugned order dated 1st December, 2018, has been issued by the Assistant Commissioner, Commercial Tax, Sector-3, Kanpur (being respondent no.3 before us). By virtue of this impugned order, the registration of the writ petitioner stands cancelled on and from 26th November, 2018.
(3.) The genesis of the order dated 1st December, 2018 is a show cause notice dated 19th November, 2018, which is reproduced hereinbelow:- "[SEE RULE 22 (1)] Reference Number: ZA0911180564289 Dated: 19/11/2018 To Registration Number (GSTIN/Unique ID): 09ATKPS3422RIZV BINOD KUMAR SHAW 133/139P - IA, TRANSPORT NAGAR, KANPUR, Kanpur Nagar, Uttar Pradesh, 208023 Show Cause Notice for Cancellation of Registration Whereas on the basis of information which has come to my notice, it appears that your registration is liable to be cancelled for the following reasons: 1. In case, Registration has been obtained by means of fraud, wilful misstatement or suppression of facts. You are hereby directed to furnish a reply to the notice within seven working days from the date of service of this notice. You are hereby directed to appear before the undersigned on 26/11/2018 at 11:00 If you fail to furnish a reply within the stipulated date or fail to appear for personal hearing on the appointed date and time, the case will be decided ex parte on the basis of available records and on merits. Place: Uttar Pradesh Date: 19/11/2018 OM PRAKASH YADAV Assistant Commissioner, Kanpur Sector-3: Kanpur (A): Kanpur 1: Uttar Pradesh";