JUDGEMENT

[SANJEEV SACHDEVA, J. (ORAL)

1. Petitioner impugns order dated 19.09.2023, whereby, the GST registration of the petitioner has been cancelled. Said cancellation order was issued pursuant to a show cause notice for cancellation dated 20.07.2023.

2. The reason mentioned in the show cause notice for proposed cancellation was:-

“The Addl. Commissioner of State Tax-1 (Inv) vide letter No. PA/Addl./CST-01/446-448 dated 17-07-2023 has inform that the firm is involved in a big scam of evasion of tax.”

3. Petitioner was thereupon called upon to submit a reply, however, no reply was submitted by the petitioner.

4. As per the petitioner, neither the copy of letter of the Additional Commissioner dated 17.07.2023, referred to in the show cause notice was provided, nor any further information was provided. Petitioner was called upon to appear on the date and time notified in the show cause notice, however, the show cause notice does not mention any date, time or venue where the petitioner had to appear.

5. As per the respondents, there is material available to establish that the petitioner firm was involved in big scam of evasion of tax.

However, it is conceded that the said material