Court Highlights Lack of Provision for Restoring Cancelled GST Registration; Stresses Need to Prevent Undue Hardship.

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....Seeking Restoration of Cancelled GST registration of petitioner - there is no provision of restoration of a GST registration - Merely because such provision has not been made, the petitioner cannot be made to suffer and non compliance of an appellate order, passed by a competent appellate authority cannot be accepted or permitted on the plea raised in the counter affidavit or during the course of arguments. - HC....