Heard Sri Pranjal Shukla, learned counsel for the petitioner and Sri Gaurav Mahajan, learned Senior Standing Counsel for the respondents.

2. This writ petition has been filed praying for the following reliefs :

“i) issue a writ or direction or pass an order in the nature of Certiorari quashing the impugned order dated 07.10.2021 (Annexure No. 6 to the writ petition), impugned order dated 12.10.2021 (Annexure No. 4 to the writ petition) passed by the Superintendent, CGST, Sector – 8, Muzaffarnagar, i.e., the respondent no. 4, as well as the impugned show cause notice dated as 10.11.2021 (Annexure No. 8 to the writ petition) issued by the Assistant Commissioner, CGST, Division 1, Muzaffarnagar, i.e., the respondent no. 3;

ii) issue a writ or direction or pass an order in the nature of Mandamus directing the respondents not to take any coercive action against the petitioner pursuant to the impugned order/notice;

iii) issue a writ or direction or pass an order in the nature of Mandamus directing the respondents to consider and decide the petitioner’s reply dated 17.11.2021 (Annexure No. 9 to the writ petition) as well as the petitioner’s representation dated 17.12.2021 (Annexure No. 11 to the writ petition) made before the Principal Commissioner, CGST, Meerut, i.e., the respondent no. 2, within a shortest possible time frame.”

3. Today, a counter affidavit dated 12.08.2022 has been filed on behalf of respondent nos. 2, 3 & 4. In paragraph 2(j) of the counter affidavit, the respondents have stated that the issue of revocation of order of cancellation of registration of the petitioner is pending for decision.

4. The facts of the case as already noted in the order dated 04.07.2022, clearly reflects that a show cause notice for cancellation of registration under Rule 22(1) of the CGST Rules 2017 was issued by the respondent to the petitioner and the order cancelling the registration was passed on 13.03.2020. Thereafter another show cause notice dated 22.09.2021 for cancellation of registration was issued by the respondent no.4 and second order of cancellation was passed on 22.09.2021. The application of the petitioner for revocation of the order of cancellation of registration was rejected by the respondents by a non speaking order dated 07.10.2021. Under the circumstances the petitioner again moved an application for revocation of cancellation of registration on 29.10.2021 and thereupon a show cause notice dated 10.11.2021 has been issued which has been replied by the petitioner vide reply dated 17.11.2021 and yet the respondents are not taking any decision. In paragraph 2(k) of the counter affidavit the respondents have admitted that the application for revocation of cancellation of registration, is pending. More than ten months have passed but the respondents are not taking any decision on the application of the petitioner for revocation of cancellation of registration, on one pretext or the other.

5. In view of the aforesaid and with the consent of learned counsels for the parties, this writ petition is disposed of with the direction to the concerned respondent to decide the pending applications of the petitioner for revocation of order cancelling the registration, in accordance with law, by a reasoned and speaking order, expeditiously, preferably within four weeks from the date of presentation of a certified copy of this order, after affording reasonable opportunity of hearing to the petitioner.