2022 (6) TMI 758

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....Y RESPONDENTS: ADVS. JACOB SEBASTIAN K.V.WINSTON ANU JACOB JUDGMENT BECHU KURIAN THOMAS, J 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 fath....

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....n 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 responde....

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.... 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 1st respondent to consider and pass fresh orders upon Ext.P8 applicatio....