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    <description>The HC found the GST registration cancellation invalid due to lack of personal hearing and non-compliance with natural justice principles. The court ordered immediate restoration of registration, directing the petitioner to file returns, clear tax dues, and pay penalties within four weeks. The respondent retained authority to initiate further proceedings for non-compliance, ensuring tax accountability while providing an opportunity for rectification.</description>
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      <description>The HC found the GST registration cancellation invalid due to lack of personal hearing and non-compliance with natural justice principles. The court ordered immediate restoration of registration, directing the petitioner to file returns, clear tax dues, and pay penalties within four weeks. The respondent retained authority to initiate further proceedings for non-compliance, ensuring tax accountability while providing an opportunity for rectification.</description>
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