1. Heard learned counsel appearing on behalf of the petitioner, Sri Sudarshan Singh, learned counsel appearing on behalf of respondent No.1 and Sri Amit Mahajan, learned counsel appearing on behalf of respondent Nos. 2 and 3.

2. Physical verification report filed by the learned counsel for the respondents in Court today be kept on record.

3. This is a writ petition under Article 226 of the Constitution of India wherein the petitioner is aggrieved by the order dated February 27, 2023 passed by the Joint Commissioner, C.G.S.T. (Appeal), Meerut cancelling its GST registration.

4. The ground for cancelling the GST registration of the petitioner was that upon physical verification, it was found by the authorities that no business activity was being carried out at the said premises. Authorities also called the proprietor on several occasions but his phone was switched off and he did not picked up the calls. A show cause notice was issued by the Department, which was replied by the petitioner and subsequently the order cancelling the registration was passed. Against the order cancelling registration, the petitioner went up in appeal and the said appeal was also dismissed after passing a de