JUDGMENT

Sanjeev Sachdeva, J. (Oral)

1. Petitioner impugns order dated 08.08.2023, whereby the GST registration of the petitioner has been cancelled retrospectively with effect from 03.07.2017. Petitioner also impugns Show Cause Notice dated 29.10.2021.

2. Vide Show Cause Notice dated 29.10.2021, petitioner was called upon to show cause as to why the registration be not cancelled for the following reason:

"Any taxpayer other than composition taxpayer has not filed returns for a continuous period of six months"

3. Petitioner is a proprietorship firm engaged in retail and wholesale of paper, corrugated paper and paperboard and possessed GST registration.

4. Show Cause Notice dated 29.10.2021 was issued to the Petitioner seeking to cancel its registration on the ground "any taxpayer other than composition taxpayer has not filed returns for a continuous period of six months". The said Show Cause Notice does not put the petitioner to notice that the registration is liable to be cancelled retrospectively. Accordingly, the petitioner had no opportunity to even object to the retrospective cancellation of the registration.

5. Thereafter, the impugned order dated 08.08.2023 passed on the Show Cause