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Where registration of works contractor was cancelled for non-filing of returns without affording personal hearing and SCN for revocation lacked officer identity and mandatory DIN, such cancellation and consequent rejection order were invalid, statutory mandate of hearing was not followed, appellate orders suffered from jurisdictional error, so impugned orders were set aside and registration directed to be restored GST: Where petitioner filed updated returns and paid late fee before revocation SCN, but SCN lacked officer name, designation and DIN and did not consider earlier communications regarding illness and son’s murder, such non- application of mind and procedural illegality rendered cancellation, revocation rejection and appellate orders unsustainable and registration was directed to be restored with costs, as later circular could not cure these defects retrospectively