(1.) Petitioner impugns order dtd. 28/2/2023 whereby the GST registration of the petitioner was cancelled retrospectively with effect from 8/10/2021. Petitioner also impugns Show Cause Notice dtd. 6/1/2023.
(2.) Issue notice. Notice accepted by learned counsel appearing for respondents. With the consent of parties, Petition is taken up for final disposal today.
(3.) Vide impugned Show Cause Notice dtd. 6/1/2023 petitioner was called upon to show cause as to why the registration be not cancelled for the following reasons:-