JUDGMENT

Sanjeev Sachdeva, J. (Oral) - Petitioner impugns order dated 12.10.2022, whereby, the GST Registration of the Petitioner has been cancelled with effect from 08.06.2018 i.e. retrospective date.

2. Petitioner was in the business of trading of household edible items and had obtained the GST Registration.

3. As per the petitioner, petitioner closed his business in June 2022. Subject Show Cause Notice dated 18.07.2022 was issued on the ground that the petitioner had not filed the returns. Petitioner was called upon to file a reply and appear for personal hearing on the appointed date and time.

4. Show Cause Notice shows that there was no date, time or venue mentioned where the petitioner had to appear pursuant to the Show Cause Notice. The Show Cause Notice does not even bear the name and designation of the Officer issuing the Show Cause Notice and merely bears the digital signature signed by D.S. Goods & Services Tax Network (4).

5. The impugned order cancelling the registration dated 12.10.2022 begins with a reference to a reply dated 27.07.2022 and then states that no reply to notice to show cause has been submitted and the effective date of cancellation is 08.06.2018. The notice