1. The petitioner has filed the present petition impugning an order dated 03.02.2021 (hereafter 'the impugned order' ), whereby the petitioner' s GST registration was cancelled with retrospective effect from 01.07.2017.

2. It is the petitioner' s case that she was carrying on the business under the name of sole proprietorship concern 'M/s P. S. Metal' but she closed down her business activities on 11.11.2019 on account of ill - health. Therefore, the petitioner filed an application on the said date for cancellation of her GST registration. The same was duly acknowledged, but the petitioner' s application for cancellation of the registration was not processed.

3. Thereafter, the proper officer issued a show cause notice dated 12.01.2021 (hereafter 'the SCN' ) proposing to cancel the petitioner' s GST registration on the ground that the petitioner had not filed the returns for a continuous period of six months. The petitioner was called upon to furnish a reply to the SCN within a period of seven working days from the date of service of the SCN. Additionally, the petitioner was called upon to appear for a personal hearing on the appointed date and time, failing which she was cautioned t