VIBHU BAKHRU, J. (Oral)

1. Issue notice.

2. The learned counsel for the respondent accepts notice.

3. The petitioner has filed the present petition, inter alia, impugning a Show Cause Notice dated 05.03.2024 (hereafter the impugned SCN) whereby the petitioner was called upon to show cause why its GST registration not be cancelled. The petitioner also impugns an order dated 02.04.2024 (hereafter the impugned cancellation order), cancelling the petitioner’s GST registration pursuant to the impugned SCN.

4. The petitioner had filed an application seeking revocation of the cancellation order dated 02.04.2024. Pursuant to the said application, the respondent had issued a Show Cause Notice dated 19.04.2024 (hereafter the SCN dated 19.04.2024) calling upon the petitioner to show cause as to why its application for revocation of cancellation order not be rejected.

5. It is important to note the reasons set out in the SCN dated 19.04.2024. The same are reproduced below:

“Reason for revocation of cancellation - Others (Please specify) - i. Your address of Principal Place of business (PPoB) is vague/ incomplete and could not be located. Please submit documentary evidence to prove your existence at