Petitioner is challenging Ext.P11 order rejecting her application for revocation of cancellation of GST registration.

2.Petitioner’s father was conducting a business by the name ‘Sreelekshmi 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, the two brothers of the petitioner, on realising the transfer of registration, approached the 1strespondent and sought cancellation of the registration, contending that the transfer was obtained behind their back and also without bringing to the notice of the 1st respondent, the existence of another will which was claimed to be the last will of the deceased.

4. Being satisfied of the factual claim raised by the brothers of the petitioner, by order dated 2/7/2021, the 1st respondent cancelled the registration of GST in favour of the petitioner.

5. Thereafter petitioner applied for revocation of the said cancellation by Ext.P8 and Ext.P10. However by a ‘one sentence order’, the application for revocation of cancellation of registration of GST was rejected by the respondents by Ext.P11 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. 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 authority. Due to the absence of any reasoning reflected in Ext.P11, I am of the view that notwithstanding the merits or demerits of the contentions raised by both sides, Ext.P11 cannot stand the test of scrutiny of law. Accordingly, Ext.P11 is set aside and the 1st respondent is directed to pass fresh orders on Ext.P8 application filed by the petitioner. Needless to mention, the respondents 2 and 3 shall also be heard before passing final orders.

8. Even though respondents 2 and 3 submits that, they have filed an application for transferring the GST registration in their favour, that is a matter which is separate from the present 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 thereafter the 1st respondent shall pass fresh orders after hearing them on or before 31/1/2022.

The writ petition is disposed of.