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2022 (6) TMI 758 - HC - GSTRevocation of cancellation of registration of GST - non-application of mind - application rejected without any detailed reasoning - violation of principles of natural justice - HELD THAT:- 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, notwithstanding the merits or demerits of the contentions raised by both sides, Ext.P11 cannot stand the test of scrutiny of law. The 1st respondent is directed to pass fresh orders on Ext.P8 application filed by the petitioner - petition disposed off.
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