The issue pertains to the cancellation of GST registration. The brief facts of the case are that the petitioner was issued with a Show Cause Notice to show cause as to why the registration granted to the petitioner should not be cancelled for non-filing of statutory returns under the provisions of the respective GST Acts. The petitioners are directed to file their returns for the period prior to the cancellation of registration, if such returns have not been already filed, together with tax defaulted which has not been paid prior to cancellation.