JUDGMENT :

Hon'ble Ajay Bhanot, J.-Heard Shri Vishwas Pandey, learned counsel and Shri Mahesh Dwivedi, learned counsel for the petitioner, Shri Naveen Chandra Gupta, learned Central Counsel for the respondent Nos. 1 and 2-Union of India and Shri Rishi Kumar, learned Additional Chief Standing Counsel for the State.

2. The petitioner in the writ petition is aggrieved by the impugned order ref. No. ZA090722077658X dated 13.7.2022 which cancels the GST registration under the GST Act.

3. The appeal of the petitioner has been rejected on grounds of limitation by the impugned order ref.No. ZD091023027190Y dated 6.10.2023 passed by the respondent No. 4.

4. The petitioner is also aggrieved by the show-cause notice ARNZA090622139048H dated 20.6.2022 passed by the respondent No. 5.

5. Shri Vishwas Pandey, learned counsel and Shri Mahesh Dwivedi, learned counsel for the petitioner submit that :

I. The action of the authorities cancelling the GST registration of the petitioner is arbitrary and illegal.

II. The order of cancellation of GST registration virtually compels the petitioner to shut down his business.

III. The order is non-speaking and reflects non application of mind despite visit the petitio