ORDER

The petitioner has called in question the first respondent's order dated 05.01.2022 for cancellation of the petitioner's GST registration. The petitioner's GST registration is cancelled on the ground that he has not filed the returns. It is submitted on behalf of the petitioner that with the issuance of Show Cause Notice on 05.01.2022, the reply is filed on 05.02.2022 explaining that the returns have not been filed for the relevant tax period because of financial constraints brought about by the onset of Covid-19. After this response, the petitioner is permitted to file returns until June 2022, and it is only thereafter the GST registration is cancelled. The petitioner is willing to file the necessary returns and also offer tax and the other demands in accordance with law. Crucially, it is argued that the petitioner's circumstances are set out in the reply dated 05.02.2022.

It is seen from the impugned order dated

05.01.2022 that except for recording that the returns have not been filed, no other reasons are assigned. If the petitioner had filed reply dated 05.02.2022 offering certain explanation, the same should have been considered and the failure to so consider renders the o