JUDGMENT

Sanjeev Sachdeva, J. (Oral) - Petitioner impugns order dated 28.02.2023 whereby the GST registration of the petitioner was cancelled retrospectively with effect from 08.10.2021. Petitioner also impugns Show Cause Notice dated 06.01.2023.

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

3. Vide impugned Show Cause Notice dated 06.01.2023 petitioner was called upon to show cause as to why the registration be not cancelled for the following reasons:

"In case, Registration has been obtained by means of fraud, wilful misstatement or suppression of facts."

4. Show cause notice dated 06.01.2023 was issued to the petitioner seeking cancellation of GST registration. The notice does not specify any cogent reason, and merely states "In case, Registration has been obtained by means of fraud, wilful misstatement or suppression of facts". The show cause notice requires the petitioner to appear before the undersigned i.e., authority issuing the notice. However, the notice does not give the name of the officer or place where the petitioner has to appear.

5. Further the order dated 28.02.202