JUDGMENT

Sanjeev Sachdeva, J. (Oral) - Petitioner impugns show cause notice dated 23.12.2022 and order dated 16.01.2023 whereby GST registration of the petitioner has been cancelled retrospectively with effect from 02.07.2017.

2. Learned counsel for the petitioner submits that a show cause notice was issued on 30.03.2022 on the same premise alleging that petitioner had obtained registration by fraud, willful, mis-statement and suppression of facts and alleging that the petitioner did not exist on the subject address. He submits that personal hearing was granted to the petitioner and subsequently after the personal hearing on 08.04.2022, the proceedings were dropped and suspension of registration was revoked. He submits that once again the subject show cause notice has been issued seeking cancellation of the GST registration on the same ground.

3. He submits that on account of a dispute between the partners, petitioner is no longer interested in carrying on the business and has decided to discontinue the same and seek cancellation of GST registration.

4. We notice that the impugned order dated 16.01.2023 is bereft of any reasoning. It simply states that reference be had to the show caus