JUDGMENT

Shekhar B. Saraf, J.

Heard Mrs. Pooja Talwar, learned counsel for the petitioner and Sri. Ravi Shanker Pandey, learned Additional Chief 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 1, 2023 and the order dated March 15, 2024 passed in appeal 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 two lines of the order dated March 1, 2023. The relevant part of the said order is quoted below:

"This has reference to your reply dated 16/02/2023 in response to the notice to show cause dated 15/01/2023 Whereas no reply to notice to show cause has been submitted"

4. Learned counsel appearing on behalf of the petitioner submits that in the first line, the order states that a reply was filed by the petitioner on January 1, 2022 whereas the second line cont