JUDGMENT

Sanjeev Sachdeva, J. (Oral)

1. Petitioner impugns order dated 25.08.2023, whereby the GST registration of the petitioner has been cancelled retrospectively with effect from 15.11.2018. Petitioner also impugns Show Cause Notice dated 08.11.2022.

2. Vide Show Cause Notice dated 08.11.2022, petitioner was called upon to show cause 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 trading of Garments and ZIP and possessed GST registration.

4. The Show Cause Notice dated 08.11.2022 was issued to the Petitioner seeking to cancel its registration. Though the notice does not specify any cogent reason, it merely states an observation "failure to furnish returns for a continuous period of six months". Said Show Cause Notice required the petitioner to appear on 08.12.2022 at 11:00 AM before the undersigned i.e. authority issuing the notice. However, the said Notice does not give the name of the officer or place where the petitioner has to appear. It merely mentions "Jurisdiction Officer" and the digital signatures in the Show Cause No