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TMI Blog2023 (10) TMI 482X X X X Extracts X X X X X X X X Extracts X X X X ..... , the petitioner is assailing the order dated 20.12.2019 passed by Assistant Commissioner, Commercial Tax, respondent no. 3 and the order dated 27.6.2022 passed by the Additional Commissioner, respondent no. 2. 4. Brief facts of the case are that the petitioner is a proprietorship firm having G.S.T.I.N. No. 09AJPC0956DIZG and engaged in the business of civil construction works in various government departments. On 7.12.2019 a show cause notice was issued to the petitioner but no reply was submitted to it and by order dated 20.12.2019, the G.S.T. registration of the petitioner was cancelled. Against the said order, the petitioner has preferred an appeal which has also been rejected by the impugned order dated 27.6.2022. Hence the present pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Samity and ors., JT 2010(2)SC 566 para 31 to 33 as under : "31. It is a settled legal proposition that not only administrative but also judicial order must be supported by reasons, recorded in it. Thus, while deciding an issue, the Court is bound to give reasons for its conclusion. It is the duty and obligation on the part of the Court to record reasons while disposing of the case. The hallmark of an order and exercise of judicial power by a judicial forum is to disclose its reasons by itself and giving of reasons has always been insisted upon as one of the fundamentals of sound administration justice - delivery system, to make known that there had been proper and due application of mind to the issue before the Court and also as an essen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in writing. It ensures transparency and fairness in decision making. The person who is adversely affected may know, as why his application has been rejected. (Emphasis supplied) 10. Further, Hon'ble Supreme Court in the case of Chandana Impex Pvt. Ltd. Vs. Commissioner of Customs, New Delhi, 2011(269)E.L.T. 433 (S.C.)(para 8) held as under : "8. Having bestowed our anxious consideration on the facts at hand, we are of the opinion that there is some merit in the submission of learned counsel for the appellant that while dealing with an appeal under Section 130 of the Act, the High Court should have examined each question formulated in the appeal with reference to the material taken into consideration by the Tribunal in support of it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e reasons for acceptance or rejection of such request. Either of the parties to the lis has a right of appeal and, therefore, it is essential for them to know the considered opinion of the Court to make the remedy of appeal meaningful. 13. It is the reasoning which ultimately culminates into final decision which may be subject to examination of the appellate or other higher Courts. It is not only desirable but, in view of the consistent position of law, mandatory for the Court or Authority to pass orders while recording reasons in support thereof, however, brief they may be. It is a settled canon of legal jurisprudence that the Courts/Authorities are vested with discretionary powers but such powers are to be exercised judiciously, equitabl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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