9911796707
TMI Blog2023 (10) TMI 482X X X X Extracts X X X X X X X X Extracts X X X X ..... le of natural justice, highlighting this rule, Hon'ble Supreme Court held in the case of SECRETARY CURATOR VICTORIA MEMORIAL HALL VERSUS HOWRAH GANATANTRIK NAGRIK SAMITY ORS. [ 2010 (3) TMI 1059 - SUPREME COURT] held that it is evident that the recording of reasons is principle of natural justice and every judicial order must be supported by reasons recorded 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. Providing of reasons in orders is of essence in judicial proceedings. Every litigant who approaches the Court with a prayer is entitled to know the reasons for acceptance or rejection of such request. Either of the pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1. Heard Mr. Pranjal Shukla for the petitioner and Mr. Rishi Kumar, learned A.C.S.C. for respondents. 2. The instant Writ Tax is being entertained by this Court in view of the fact that G.S.T. Tribunal is not functional in the State of Uttar Pradesh pursuant to the Gazette notification of the Central Government bearing number CG-DL-E-14092023-248743 dated 14.09.2023. 3. By means of present petition, 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 i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ason for cancelling the GST registration of the petitioner and appellate authority has also dismissed the appeal filed by the petitioner summarily without assigning any reason. 9. An order without valid reasons cannot be sustained. To give reasons is the rule of natural justice, highlighting this rule, Hon'ble Supreme Court held in the case of The Secretary Curator, Victoria Memorial v. Howrah Ganatantrik Nagrik 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Sunil Kumar Singh Negi AIR 2008 SC 2026; U.P.S.R.T.C. Vs. Jagdish Prasad Gupta AIR 2009 SC 2328; Ram Phal Vs. State of Haryana Ors. (2009) 3 SCC 258; Mohammed Yusuf Vs. Faij Mohammad Ors. (2009) 3 SCC 513; and State of Himachal Pradesh Vs. Sada Ram Anr. (2009) 4 SCC 422]. 33. Thus, it is evident that the recording of reasons is principle of natural justice and every judicial order must be supported by reasons recorded 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... irements of natural justice is spelling out reasons for the order made;....... 11. Following this very view, the Supreme Court in State of Rajasthan v. Rajendra Prasad Jain, (2008)15 SSC 711 stated that 'reason is the heartbeat of every conclusion, and without the same it becomes lifeless. 12. Providing of reasons in orders is of essence in judicial proceedings. Every litigant who approaches the Court with a prayer is entitled to know the 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 in ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
