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    <description>HC remanded the case challenging GST registration cancellation, finding procedural flaws in the original order. The court directed the Appellate Authority to reconsider the appeal on merits, setting aside the previous dismissal based on technical delay. The judgment emphasized the need for reasoned decisions and proper evaluation of taxpayer&#039;s circumstances, particularly during pandemic-related challenges.</description>
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      <description>HC remanded the case challenging GST registration cancellation, finding procedural flaws in the original order. The court directed the Appellate Authority to reconsider the appeal on merits, setting aside the previous dismissal based on technical delay. The judgment emphasized the need for reasoned decisions and proper evaluation of taxpayer&#039;s circumstances, particularly during pandemic-related challenges.</description>
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