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TMI Blog2014 (6) TMI 873X X X X Extracts X X X X X X X X Extracts X X X X ..... of Steel Authority of India Limited vs. Sales Tax Officer, Rourkela-I Circle [2008 (7) TMI 551 - SUPREME COURT OF INDIA] - Matter remanded back - Decided in favour of assessee. - W.P. Nos. 15602 to 15605 of 2014 and M.P.Nos.1 to 1 of 2014 - - - Dated:- 17-6-2014 - B. Rajendran,JJ. For the Petitioner : Mr. P. Krishnan For the Respondent : Mr. Kanmani Annamalai Additional Government Pleader (Tax) ORDER By consent, the main Writ Petitions are taken up for final disposal at the time of admission itself. 2. Heard, Mr.P.Krishnan, learned counsel appearing for the petitioners and also Mr. Kanmani Annamalai, learned Additional Government Pleader, who has taken notice on behalf of the respondents. 3.The petitioners have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted by the petitioners were taken note of by the respondents but only the materials submitted by them were not considered. The learned Additional Government Pleader would fairly submit that the matters may be remitted back to the respondents so that the petitioners will be afforded an opportunity of personal hearing and the matters will be decided afresh after taking into consideration the materials submitted by the petitioner. 6. I have considered the above submissions. 7. A cursory reading of the impugned orders will denote that the respondents have straightaway passed a non-speaking orders even without taking into consideration the relevant documents submitted by the petitioner along with the objections in a proper perspective and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s the inscrutable face of the sphinx , it can, by its silence, render it virtually impossible for the courts to perform their appellate function or exercise the power of judicial review in adjudging the validity of the decision. Right to reason is an indispensable part of a sound judicial system; reasons at least sufficient to indicate an application of mind to the matter before Court. Another rationale is that the affected party can know why the decision has gone against him. One of the salutary requirements of natural justice is spelling out reasons for the order made; in other words, a speaking-out. The inscrutable face of the sphinx is ordinarily incongruous with a judicial or quasi-judicial performance. 9. Following the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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