JUDGMENT

Vibhu Bakhru, J.

1.  Issue notice.

2.  Ms. Narain, learned counsel appearing for the respondents, who has joined the proceedings through video conference accepts notice and states that it is necessary to implead the Jurisdictional Commissioner (Commissioner, CGST, North) in this petition. On an oral request, Commissioner, CGST, North is impleaded as a respondent. The petitioner shall file an amended memo of parties within a period of two working days.

3.  Ms. Narain accepts notice on behalf of the respondents, including on behalf of the newly impleaded respondent. With the consent of the parties, the petition has been finally heard.

4.  The petitioner has filed the present petition impugning an order (Order-in-Appeal No.140/ADC/Central Tax/Appeals-1/Delhi/2023) dated 23.05.2023 whereby, the petitioner's application for revocation of the cancellation of his GST registration, was rejected.

5.  The petitioner was registered with the GST authorities on 05.02.2020 and allocated GSTIN/UNIQUE ID: 07AIOPU4857B1ZV. The petitioner claims that on 14.03.2020, the petitioner opened a bank account with AU Small Finance Bank Ltd. and uploaded the details of the same on the GST portal.

6.  Ther