With respect to cancellation of registration, the petitioner stated that if the cancellation order was set aside, returns would be filed and taxes paid. Copy of the order dated 26.03.2024 passed under section 73(9) of the CGST Act, 2017 is enclosed and marked as Annexure -A1. Copy of the Summary of the Order in Form GST DRC-07 dated 26.03.2024 is enclosed and marked as Annexure A2. Insofar as the cancellation of the GST Registration of the petitioner is concerned, the submission made by the counsel for the petitioner is placed on record. (ii) The impugned order at Annexure A1 and A2 both dated 26.03.2024 passed by the 4th respondent are hereby set aside.