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TMI Blog2022 (6) TMI 758X X X X Extracts X X X X X X X X Extracts X X X X ..... d the application for revocation of cancellation in a very detailed manner. However, the application is seen rejected in one sentence. Nothing further needs to be elaborated as to the non-speaking nature of the order under challenge. No reason has been specified in the impugned order. Reasons are soul of every order. However, brief it may be, the order must reflect an application of mind of the au ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lekshmi Traders . Subsequent to his death on 8/5/2021, petitioner claimed that, as per the last will executed by her father the entire rights over the said business was bequeathed in favour of the petitioner and she sought transfer of registration in her favour. On the aforesaid basis, the GST registration of the petitioner s father was transferred in favour of the petitioner. 3. Subsequently, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order. 6. I have heard the learned counsel for petitioner, the learned Government Pleader and the learned counsel for respondents 2 and 3. 7. Petitioner had filed the application for revocation of cancellation in a very detailed manner. However, the application is seen rejected in one sentence. Nothing further needs to be elaborated as to the non-speaking nature of the order under challenge. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... resent one. 9. Accordingly, there will be a direction to the 1 st respondent to consider and pass fresh orders upon Ext.P8 application for revocation of cancellation of registration within a period of 30 days from the date of receipt of a copy of this judgment. To reduce unwanted procedure, the petitioner as well as respondents 2 and 3 shall appear before the 1st respondent on 15/1/2022 and th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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