Cancellation of registration of the petitioner—In the instant case, the writ petition is regard to challenge the order passed by Excise and Taxation Officer cancelling the registration of the petitioner.

Held that—It is not in dispute that the order passed by the Excise and Taxation Officer, Ludhiana-3 is appealable in terms of Section 107 of the Punjab GST Act.  Petitioner is relegated to avail of his appropriate alternative remedy. [M/S VIRAAT TRADERS VERSUS THE STATE OF PUNJAB AND OTHERS] [2018] 3 TAXLOK.COM 072 (P&H)