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    <description>HC found tax registration cancellation unlawful due to lack of notice and violation of natural justice principles. Order was quashed, registration restored, and bank account defreezing directed. Court emphasized pandemic-related delays should not be used against taxpayer and ordered authorities to complete assessment procedurally, providing relief to the petitioner.</description>
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      <description>HC found tax registration cancellation unlawful due to lack of notice and violation of natural justice principles. Order was quashed, registration restored, and bank account defreezing directed. Court emphasized pandemic-related delays should not be used against taxpayer and ordered authorities to complete assessment procedurally, providing relief to the petitioner.</description>
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