Petitioner's GST Registration Cancellation Revoked; No Outstanding Amount Found in January 2021 Order.

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....Cancellation of GST registration of petitioner - The fact that the respondents have not found that any amount is due from the petitioner, is evident from the cancellation order dated 18.01.2021, which reflects that the amount recoverable from the petitioner is nil - the petitioner had shown sufficient grounds for revocation of his cancellation - HC....