This is a petition challenging the order confirming cancellation of registration certificate under the GST Act. It is cancelled on the ground that the petitioner did not remain present even though, admittedly, the petitioner submitted the reply and no opportunity of hearing was given. In absence of any intimating during the spot visit, if it was difficult for him to remain present because of the shift in the office, the cancellation of registration with the retrospective date is fully impermissible. The petition is allowed, quashing and setting aside the order canceling registration certificate of the petitioner and the registration certificate of the petitioner is thereby restored.