JUDGMENT

Shekhar B. Saraf, J.

Heard Sri. Vishwjit, 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 December 30, 2022 passed by the respondent No.3/Assistant Commissioner, State Tax, Sector-27, Kanpur and the order dated February 29, 2024 passed by the respondent No.2/Additional Commissioner, Grade-2 (Appeal) Fifth, State Tax, Kanpur 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 December 30, 2022. The relevant part of the said order is quoted below:

"This has reference to your reply dated 30/12/2022 in response to the notice to show cause dated 21/12/2022 Whereas no reply to notice to show cause has been submitted."

4. Learned counsel appearing on behalf of the petiti