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    <title>2022 (6) TMI 758 - KERALA HIGH COURT</title>
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    <description>The HC set aside a one-sentence order rejecting petitioner&#039;s application for revocation of GST registration cancellation, finding it lacked proper reasoning. The petitioner claimed business rights through her father&#039;s will, but her brothers contested this and secured cancellation of the GST registration. The court held that regardless of merits, administrative orders must contain reasoning to demonstrate application of mind. The matter was remanded to the authority with directions to pass a fresh order after hearing all parties, with a specific timeline for resolution.</description>
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    <pubDate>Fri, 17 Dec 2021 00:00:00 +0530</pubDate>
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      <title>2022 (6) TMI 758 - KERALA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=423917</link>
      <description>The HC set aside a one-sentence order rejecting petitioner&#039;s application for revocation of GST registration cancellation, finding it lacked proper reasoning. The petitioner claimed business rights through her father&#039;s will, but her brothers contested this and secured cancellation of the GST registration. The court held that regardless of merits, administrative orders must contain reasoning to demonstrate application of mind. The matter was remanded to the authority with directions to pass a fresh order after hearing all parties, with a specific timeline for resolution.</description>
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      <pubDate>Fri, 17 Dec 2021 00:00:00 +0530</pubDate>
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