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TMI Blog2024 (3) TMI 122X X X X Extracts X X X X X X X X Extracts X X X X ..... to interference by the higher court. Reasons are the soul of the decision and its absence would render the order open to judicial scrutiny. The consistent judicial opinion is that every order determining rights of the parties in a Court of law ought not to be recorded without supportive reasons. Issuing reasoned order is not only beneficial to the higher courts but is even of great utility for providing public understanding of law and imposing self- discipline in the Judge as their discretion is controlled by well- established norms. Absence of reasoning is impermissible in judicial pronouncement. It is the duty cast upon the Appellate Authority that even if it is in agreement with the view taken by the first Appellate Authority, it should give its own reasons/findings which may indicate that there has been application of mind and also the consideration of grounds raised in the appeal by the revisionist. In absence of reasons it is difficult to come to a conclusion that there has been any application of mind by the Tribunal and such an order in the opinion of the Court cannot be sustained and deserves to be set aside. The question posed for consideration in the revisions is answere ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ical Fertilizers and Pesticides, execution of Railway Electrification Projects, Supply of Electrical Goods and execution of High Voltage Transmission Line projects for Government and Public Sector Agencies such as Power Grid Corporation of India Ltd. (Power Grid), State Electricity Board, Uttar Pradesh Power Corporation Limited and Central Organization for Railway Electrification. (7) In response to the tenders floated by the Power Grid Corporation India Ltd. (in short, PGCIL ) and others, the assessee/revisionist had entered into two separate identifiable contracts and the same was communicated to the assessee by the PGCIL vide letter dated 14.11.2003, according to which, the assessee has been assigned contracts viz. (i) for supply of equipment and material for tower package for 400k V D/C Vishnuprayag-Muzaffarnagar Transmission Line having specification No. C-12904-L165-3 (hereinafter referred to as goods ); and (ii) for transportation, insurance, delivery, survey, foundation, erection, stringing, testing and commissioning of the same transmission line. (8) It is the case of the assessee that insofar as the first contract, PGCIL through various branches offices was to inspect and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vide an order dated 08.12.2016, dismissed the second appeal due to non-presence of the assesse or his counsel. Since the Counsel who was engaged in the matter on behalf of assessee could not appear on 08.12.2016, the assessee preferred an application for recall of the order dated 08.12.2016, which was rejected by the learned Tribunal vide order dated 22.10.2019, stating that the absence of the assessee on the day of the hearing despite being duly served with a notice as well as non-submission of prayer requesting a postponement of hearing implies the assessee s non-cooperation in the speedy disposal of the appeal and its intent to delay the proceedings by any means. Subsequently, the assessee filed another application for rectification of mistake in the order dated 22.10.2019 and recalling of the order dated 08.12.2016 before the learned Tribunal, which too was rejected vide order dated 04.11.2022. Feeling aggrieved, the assessee has preferred the above-captioned revisions before this Court. (11) Sales/Trade Tax Revision No. 38, 39, 40, 41, 42, 45, 46, 49, 50, 53, 55, 56, 58 and 59 of 2023 were admitted on 11.01.2024 on the following questions of law :- a. Whether the Impugned Orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the contracts in question are legally bound to be considered as two separate contracts as per the Constitutional Amendment in the definition of 'sale' under Article 366(29A) (b) of the Constitution of India? (13) Sales/Trade Tax Revision No. 47 and 51 of 2023 were admitted on 11.01.2024 on the following question of law :- a. Whether the impugned order is perverse as the same has been passed in violation of the principles of natural justice because an opportunity of hearing was not afforded and also because the same is non-reasoned and non-speaking as held by this Hon'ble High court in the matter of 'Mamta Steel India Pvt. Ltd. versus Commissioner of C.Ex., Allahabad', reported in 2019 (368) E.L.T. 529 )All.)? b. Whether the impugned order is perverse as the same has been passed ignoring the ratio of the decision of the Hon'ble High Court that for imposing penalty, a satisfaction has to be recorded to justify intention to evade tax and the same is not subjected to tax in the State of Uttar Pradesh? c. Whether mere blank column 6 in Form 38 lead to imposition of penalty were other documents accompanying the Form 38 proves that there was no intention to evade ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... going through the record available before this court in the above-captioned revisions, it is first required to be noted that Rule 63 of the Rules, 2008 deals with the disposal of appeal, wherein Clause (5) of Rule 63 of the Rules, 2008 provides as under :- (5) The judgment in appeal shall be in writing and shall state (a) the points for determination, (b) the decision thereon, and (c) the reasons for such decision. (19) The aforesaid clause (5) of Rule 63 of the Rules, 2008 clearly provided that the judgment in appeal shall be in writing and shall state the points of determination, the decision thereon and the reasons for such decision. (20) A bare perusal of the impugned order dated 08.12.2016 clearly shows that the Tribunal has not determined the issue raised in the appeal preferred by the assessee but relying on grounds of rejection of the appeal of the assessee by the first appellate authority, dismissed the appeal . The Tribunal has concluded by holding that no convincing defence was put forth by the assessee and therefore proceeded to confirm the order passed by the first appellate authority. (21) It is trite law that an order without valid reasons cannot be sustained. To gi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 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. (22) Non recording of reasons, non-consideration of admissible evidence or consideration of inadmissible evidence renders the order to be unsustainable. 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.), has held as under :- 8. ....It needs to be emphasised that every litigant, who approaches the court for relief is entitled to know the reason for acceptance or rejection of his prayer, particularly when either of the parties to the lis has a right of further appeal. Unless the litigant is made aware of the reasons which weighed with the court in denying him the relief prayed for, the remedy of appeal will not be meaningful. It is that reasoning, which can be subjected to examination at the higher forums. In State of Orissa Vs. Dhaniram Luhar, this Court, while reiterating that reason is the heart beat of every conclusion and without the same, it becomes lifeless, observed thus : 8.......Right to reason is an indispensable ..... X X X X Extracts X X X X X X X X Extracts X X X X
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