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TMI Blog2023 (1) TMI 839X X X X Extracts X X X X X X X X Extracts X X X X ..... and observed that assignment of reasons is imperative in nature and the speaking order doctrine mandates assigning the reasons which is the heart and soul of the decision and said reasons must be the result of independent reappreciation of evidence adduced and documents produced in the case. It would serve the ends of justice in the event the petitioner is provided a fresh opportunity to respond to the fresh show cause notice. Resultantly, the writ petition deserves to be allowed and is accordingly allowed. The order dated 28.09.2018 of cancellation of registration of the petitioner passed by Commercial Tax Officer, Ghathak 17, Ahmedabad is hereby quashed and set aside. The registration of the petitioner is restored forthwith. Petit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppropriate returns and apportion the amount already deposited by the petitioner through Challan dated 30.07.2021 (Annexure-C). D) Such other and further order or orders as may be deemed just and proper in the facts and circumstances of the present case may kindly be granted. 2. This Court (Coram: J.B.Pardiwala, J., as he then was) has issued notice dated 03.02.2022 for final disposal. Affidavit-in-reply on behalf of respondent No.3 is filed on the ground that he has preferred the appeal after a lapse of long time and particularly after the statutory time period was over. The challenge is to the appealable order. The appeal preferred by the petitioner seeking revocation of registration was also time barred and hence, the respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nial of reasonable opportunity of hearing, resulting in miscarriage of justice. This Court is bound by the said judgments hereinafter referred to. The necessity of giving reason by a body or authority in support of its decision came for consideration before the Supreme Court in several cases. Initially, the Supreme Court recognized a sort of demarcation between administrative orders and quasi-judicial orders but with the passage of time the distinction between the two got blurred and thinned out and virtually reached a vanishing point in the judgment of the supreme Court in A .K. Kraipak v. Union of India [1970] 1 SCR 457. The Hon ble Supreme Court vide judgments in the cases of Ravi Yashwant Bhoir v. District Collector, Raigad [2012] 4 SCC ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 life blood of judicial decision making justifying the principle that reason is the soul of justice. i. Judicial or even quasi-judicial opinions these days can be as different as the judges and authorities who deliver them. All these decisions serve one common purpose which is to demonstrate by reason that the relevant factors have been objectively conside ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aw, requirement of giving reasons for the decision is of the essence and is virtually a part of Due Process . Thus, the position of law that emerges from the decisions mentioned above, is that assignment of reasons is imperative in nature and the speaking order doctrine mandates assigning the reasons which is the heart and soul of the decision and said reasons must be the result of independent reappreciation of evidence adduced and documents produced in the case. 12. At this stage, it would be germane to refer to observations made by the Andhra Pradesh High Court in the case of MRF Mazdoor Sangh v. Commissioner of Labour 2014 (3) ALT 265, wherein the matter of cancellation of registration of trade union, it was held that: ..... X X X X Extracts X X X X X X X X Extracts X X X X
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