GST Registration restoration after administrative withdrawal of cancellation, with directions for restoration and intimation.

The matter concerns restoration of a cancelled GST registration after respondents withdrew the cancellation order dated 22.08.2025 and undertook to take necessary action to restore registration by a specified date; the withdrawal was recorded and directions issued for restoration and for email intimation to specified addresses, while all other rights and contentions of the parties were expressly preserved. The operative effect is that the cancellation order is set aside for the limited purpose of restoration and the petitioner's registration shall be restored under the stated directions.

---

---

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).

---