JUDGMENT

Sanjeev Sachdeva, J. (Oral)

1. Petitioner impugns order dated 18.02.2022 whereby the GST registration of the petitioner was cancelled retrospectively with effect from 26.07.2018. Petitioner also impugns Show Cause Notice dated 04.01.2022

2. Show Cause Notice dated 04.01.2022 was issued to the Petitioner seeking to cancel its registration for the following reason:

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

3. Petitioner is engaged in the business of the trading of packing of goods, of plastic; stoppers, lids, caps and other closures, of plastics, other articles of plastics and articles of other materials and possessed the GST registration of the same.

4. Petitioner had submitted an application seeking cancellation of GST registration dated 24.11.2020 on the ground of closure of business.

5. Pursuant to the said application, notice was given to the Petitioner on 13.04.2021 seeking additional information and documents relating to application for cancellation of registration. On account of unsatisfactory reply, order dated 07.06.2021 was passed rejecting the application for cancellation

6. Thereafter, Show Cause Notice d