JUDGMENT

Sanjeev Sachdeva, J. (Oral) - Petitioner impugns order in appeal dated 13.02.2024, whereby the appeal filed by the petitioner has been dismissed solely on the ground of limitation. Petitioner had filed the appeal impugning order dated 18.08.2022, whereby the GST registration of the petitioner has been cancelled retrospectively with effect from 01.07.2017.Petitioner also impugns Show Cause Notice dated 03.02.2022

2. Vide Show Cause Notice dated 03.02.2022, petitioner was called upon to show as to why the registration be not cancelled for the following reason:

"Returns furnished by you under section 39 of the Central Goods and Services Tax Act, 2017"

3. Petitioner was engaged in the business of manufacturing and trading of Machine Screws and LED Lights and possessed GST registration.

4. Show Cause Notice dated 03.02.2022 was issued to the petitioner. The notice does not specify any cogent reason, there is an observation in the notice stating "failure to furnish returns for a continuous period of six months". The said Show Cause Notice required the petitioner to appear before the undersigned i.e., authority issuing the notice. Notice does not give the name of the officer or place