JUDGMENT

Sanjeev Sachdeva, J. (Oral)

1. Petitioner impugns order dated 03.07.2023, whereby the GST registration of the petitioner has been cancelled retrospectively with effect from 11.05.2022. Petitioner also impugns Show Cause Notice dated 14.06.2023.

2. Vide Show Cause Notice dated 14.06.2023, petitioner was called upon to show cause as to why the registration be not cancelled for the following reason:

"Rule 21(b)- person issues invoice or bill without supply of goods or services or both in violation of the provisions of the Act, or the rules made thereunder."

3. Petitioner is engaged in the business of event, exhibitions, conventions and possessed GST registration.

4. Petitioner had submitted an application seeking cancellation of GST registration dated 07.06.2023 on the ground of closure of business.

5. Pursuant to the said application, notice was given to the Petitioner on 31.05.2023 seeking additional information and documents relating to application for cancellation of registration. On account of unsatisfactory reply, order dated 14.06.2023 was passed rejecting the application for cancellation.

6. Thereafter, Show Cause Notice dated 14.06.2023 was issued to the petitioner. Though