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TMI Blog2019 (10) TMI 365X X X X Extracts X X X X X X X X Extracts X X X X ..... rd the reasons for the conclusions arrived by the assessing authority. It is the case of the petitioner that no opportunity of hearing was given to him, inasmuch as, the petitioner had remained present pursuant to the notice issued to it, however, on that date, no hearing had taken place and certain documents were submitted by the petitioner. Thereafter, without giving any notice for hearing to the petitioner, the second respondent has passed the impugned order, which therefore is clearly in breach of the principles of natural justice - Not only that, on a plain reading of the impugned order it is manifest that the same is totally bereft of any reasons. In the absence of any reasons for arriving at his conclusions, it is not possible for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 34 of the Gujarat Value Added Tax Act, 2003 (hereinafter referred to as the GVAT Act ) whereby the petitioner has been held liable to pay an amount of ₹ 46,779/-. 4. The facts stated briefly are that the petitioner is in the business of sale and resale of goods. The petitioner entered into business transactions with three vendors being M/s Rupangi Enterprise (VAT No.24073905061), M/s Swastik Enterprise (VAT No.24070702003) and M/s Detson Industries (VAT No.24074202363) and had purchased various commodities from the said firms. It appears that the firms -vendors, from whom the petitioner had purchased the commodities, did not pay revenue to the Government, and hence, proceedings were initiated against them which culmi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng order, and therefore, deserved to be quashed and set aside. 6. On the other hand, Ms. Maithili Mehta, learned Assistant Government Pleader, submitted that the second respondent has duly considered the submissions advanced by the petitioner while passing the impugned order and, hence, there is no warrant for interference by this court. She, however, was not in a position to dispute the fact that the impugned order does not reflect any application of mind to the submissions made on behalf of the petitioner. 7. In the aforesaid backdrop, a perusal of the impugned order reveals that the second respondent has merely recorded that pursuant to the notice issued in Form No.302, the dealer had remained present with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rounds and by disregarding extraneous considerations. ( f) Reasons have virtually become as indispensable a component of a decision-making process as observing principles of natural justice by judicial, quasi-judicial and even by administrative bodies. ( g) Reasons facilitate the process of judicial review by superior courts. ( h) The ongoing judicial trend in all countries committed to rule of law and constitutional governance is in favour of reasoned decisions based on relevant facts. This is virtually the lifeblood of judicial decision-making justifying the principle that reason is the soul of justice. ( i) Judicial or ev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... easons could lead to dual infirmities; firstly, it may cause prejudice to the affected party and secondly, more particularly, hamper the proper administration of justice. These principles are not only applicable to administrative or executive actions, but they apply with equal force and, in fact, with a greater degree of precision to judicial pronouncements. A judgment without reasons causes prejudice to the person against whom it is pronounced, as that litigant is unable to know the ground which weighed with the court in rejecting his claim and also causes impediments in his taking adequate and appropriate grounds before the higher court in the event of challenge to that judgment. . 24. Reason is the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat weighed with the second respondent while arriving at his decision. As held by the Supreme Court in the above decisions, a quasi-judicial authority must record reasons in support of its conclusions. A litigant who approaches the court with any grievance in accordance with law is entitled to know the reasons for grant or rejection of his prayer. Reasons are the soul of orders. Non-recording of reasons could lead to dual infirmities; firstly, it may cause prejudice to the affected party and secondly, more particularly, hamper the proper administration of justice. A judgment without reasons causes prejudice to the person against whom it is pronounced, as that litigant is unable to know the ground which weighed with the court in rejecting hi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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