Section 29/30 of the CGST Act, 2017 — Revocation of cancellation of Registration -- The petitioner challenged order rejecting her application for revocation of cancellation of GST registration. The Petitioner’s father was conducting a business, subsequent to his death on 8/5/2021, the registration of the petitioner’s father was transferred in favour of the petitioner. Subsequently brothers of the petitioner sought cancellation of the registration. Being satisfied of the factual claim raised by the brothers, the 1st respondent cancelled the registration of in favour of the petitioner. The court observed that the Petitioner had filed the application for revocation of cancellation in a very detailed manner. However, the application is seen rejected in one sentence. No reason has been specified in the impugned order. Reasons are soul of every order. The order must reflect an application of mind of the authority.

Held that:- The Hon’ble High Court set aside the order and directed the 1st respondent to pass fresh orders on application filed by the petitioner.