JUDGMENT

Shekhar B. Saraf, J.

Heard Sri. J.N. Nagar, learned Senior Counsel assisted by Sri. Pratik J. Nagar, 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 February 1, 2021 and the order dated January 19, 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 February 1, 2021. The relevant part of the said order is quoted below:

"This has reference to your reply dated 16/12/2020 in response to the notice to show cause dated 05/12/2020 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