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If the PO is in status Incomplete, you may just delete it. Regarding the requisition, open it (Requisitions > Requisition Summary) and cancel it with menu Tools > Control > Action: Cancel Requisition.
Hope it helps.
The preparer of the requisition will have to cancel the requisition.
I don't think that is always true.
PO delete works provided that the document was never approved before i.e there should not be any PO Action History.
Like Sandeep said we can cancel the requisition.