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<h1>GST Registration restoration after administrative withdrawal of cancellation, with directions for restoration and intimation.</h1> The matter concerns restoration of a cancelled GST registration after respondents withdrew the cancellation order dated 22.08.2025 and undertook to take ... Restoration of registration following withdrawal of cancellation order - preservation of parties right's against future action. Restoration of registration following withdrawal of cancellation order - The Petitioner's GST registration was restored because the Respondents withdrew the impugned cancellation order after verifying the legal position, and the Court directed administrative steps to effect restoration. - HELD THAT: - The Respondents, through their counsel and on instructions, informed the Court that the concerned officers had verified the legal position and withdrew the impugned order cancelling the Petitioner's registration. In view of that withdrawal the Court directed that the Petitioner's registration shall stand restored and that necessary action to give effect to restoration be taken by the Respondents by the date specified. The Court also directed that the Petitioner be notified by email at the specified addresses. The order explains that the restoration is procedural following the Respondents' withdrawal and does not adjudicate the substantive rights; accordingly the Court expressly kept all other rights and contentions of the parties open, including the Respondents' entitlement to take appropriate action in accordance with law if material is found and the Petitioner's right to contest any such action. [Paras 3, 4, 5, 6] Registration restored by reason of the Respondents' withdrawal of the cancellation order; respondents directed to take necessary steps to effect restoration and notify the petitioner, while all substantive rights of the parties remain reserved. Final Conclusion: The petition is disposed by directing restoration of the Petitioner's registration following the Respondents' withdrawal of the cancellation order; administrative steps to effect restoration and email intimation are ordered, and all other rights and contentions are left open. 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).
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