Hi Ranaji, you can draft like this:
This is in reference to your offer letter vide no.--- dated... for the post of ---. You were asked to join/report to our organization by____ at ___ (time), but we regret to inform you that we have neither heard from you nor have you joined our organization to date. Therefore, the offer made to you was subject to your joining the organization on the day mentioned therein, and due to non-joining/reporting to the organization, the said offer is hereby canceled.