Petitioner's GST registration cancellation invalid due to lack of notice; registration to be restored u/r 25.

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....Cancellation of GST registration of petitioner - Concededly, no notice was issued to the petitioner requiring, as mandated by Rule 25, his presence at the time of verification - the impugned order cancelling the petitioner’s GST registration cannot be sustained. - GST registration shall stand restored. - HC....