JUDGMENT

Shekhar B. Saraf, J.

Heard learned counsel for the petitioner and the learned Standing Counsel for the State.

2. This is a writ petition under Article 226 of the Constitution of India, wherein the petitioner challenges the order in original for cancellation of registration dated March 18, 2021 passed by the respondent No.4 and the order passed in appeal dated May 24, 2023 by respondent No.3 under Section 107 of the Uttar Pradesh Goods and Services Tax Act, 2017 (hereinafter referred to as "the Act").

3. Learned counsel appearing on behalf of the petitioner submitted that the order for cancellation of registration has been passed without any application of mind whatsoever and the same is clear from the very first three lines of the order dated March 18, 2021. The relevant part of the said order is quoted below:

"This has reference to your reply dated 17/03/2021 in response to the notice to show cause dated 12/03/2021 Whereas on the day fixed for hearing you did not appear.

Whereas the undersigned has examined your reply and submissions made at the time of hearing, and is of the opinion that your registration is liable to be cancelled for following reasons(s)."

4. Learned cou