JUDGMENT

Sanjeev Sachdeva, J. (Oral) - Petitioner impugns order dated 09.01.2023 whereby the GST registration of the petitioner has been cancelled. Petitioner also impugns the order dated 16.01.2024 whereby the application of the petitioner seeking revocation has also been dismissed.

2. Issue notice. Notice is accepted by learned counsel appearing for the respondents. With the consent of the parties, this petition is taken up for final disposal.

3. Petitioner carries on the business of manufacturing of safety critical products for automobiles and locomotives across India and was registered under the Central Goods and Services Act, 2017.

4. As per the respondents, a Show Cause Notice was issued to the petitioner on 27.12.2022 seeking to cancel GST registration of the petitioner. The ground mentioned in the Show Cause Notice is "others". As per the case of the petitioner, petitioner never received the Show Cause Notice and accordingly did not respond thereto.

5. Perusal of the Show Cause Notice shows that the Show Cause Notice requires the petitioner to appear before the undersigned i.e., the signatory of the notice. However, there is no name or designation of the officer mentioned who ha