JUDGMENT

Sanjeev Sachdeva, J. (Oral)

1. Petitioner impugns order dated 01.01.2023 whereby the appeal of the Petitioner has been dismissed solely on the ground that the same is barred by limitation. Petitioner also impugns order dated 26.10.2021 whereby the GST registration of the petitioner was cancelled retrospectively with effect from 26.07.2017 and also impugns Show Cause Notice dated 20.09.2021.

2. Vide Show Cause Notice dated 20.09.2021, petitioner was called upon to show cause as to why the registration be not cancelled for the following reason:

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

3. Petitioner was engaged in the business of trading of woven fabric and possessed GST registration.

4. The Show Cause Notice was issued to the petitioner on 20.09.2021. Though the notice does not specify any cogent reason, it merely states "any taxpayer other than composition taxpayer has filed returns for a continuous period of six months". Further, the said Show Cause Notice fails to mention the date and time for the Petitioner to appear for the personal hearing. Further, it also does not put the petitioner to notice that the regis