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Issues: (i) Whether the impugned order cancelling the petitioner's GST registration can be set aside and the registration restored.
Analysis: The respondents, upon verification of the legal position, withdrew the impugned order dated 22.08.2025 cancelling the petitioner's registration and undertook to take necessary action to restore the registration by a specified date. The withdrawal was recorded and directions were given for restoration and email intimation to specified addresses; all other rights and contentions of the parties were expressly kept open.
Conclusion: The impugned order cancelling the petitioner's GST registration is set aside for the purpose of restoration and the petitioner's registration shall be restored; this conclusion operates in favour of the petitioner (assessee).