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LALITHA. S, PROPRIETRIX, SREE LAKSHMI TRADERS vs. THE SALES TAX OFFICER, ADDL R2. UNNIKRISHNAN, ADDL R3. BABU
(Kerala High Court)

Hon'ble Judges:

BECHU KURIAN THOMAS
Pet. Counsel
Sajan Vargheese K.
Liju. M.p
Jophy Pothen Kandankary
Res. Counsel
Jacob Sebastian
K.v.winston
Anu Jacob

Petitioner / Applicant

LALITHA. S, PROPRIETRIX, SREE LAKSHMI TRADERS
Respondent THE SALES TAX OFFICER, ADDL R2. UNNIKRISHNAN, ADDL R3. BABU
Court Kerala High Court
State

Kerala

Date Dec 17, 2021
Order No.

WP(C) NO. 21879 OF 2021

Citation

2021(12) TAXREPLY 5923
Original Order
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ORDER

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 o....

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