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TMI Blog2024 (5) TMI 930X X X X Extracts X X X X X X X X Extracts X X X X ..... issuance of notice and non-compliance is mentioned in the order nor the reasons for disallowance. The Hon ble Supreme Court in KRANTI ASSOCIATES PVT. LTD. VERSUS MASOOD AHMED KHAN [ 2010 (9) TMI 886 - SUPREME COURT] has held that every judicial/quasi-judicial order must be supported by reasons to be recorded in writing. The present is a case of violation of principle of natural justice, creation of demand by non application of mind and falls within the exceptions carved out for exercising writ jurisdiction in spite of an alternative remedy. - the assessment order was passed under Section 23 (1) of the Act as a deemed assessment and at the same time, demand was created by disallowing ITC. The impugned order is quashed - Petition allowed. - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... preme Court in Whirlpool Corporation Vs. Registrar of Trade Marks, (1998) SCC 1 has carved out the exceptions for entertaining the writ petition in spite of there being alternative remedy. The relevant para is quoted hereunder:- 15. Under Article 226 of the Constitution, the High Court, having regard to the facts of the case, has a discretion to entertain or not to entertain a writ petition. But the High Court has imposed upon itself certain restrictions one of which is that if an effective and efficacious remedy is available, the High Court would not normally exercise its jurisdiction. But the alternative remedy has been consistently held by this court not to operate as a bar in at least three contingencies, namely, where the Writ Petition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble arbitrary exercise of judicial and quasi-judicial or even administrative power. e. Reasons reassure that discretion has been exercised by the decision-maker on relevant grounds and by disregarding extraneous considerations. f. Reasons have virtually become as indispensable a component of a decision-making process as serving 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 re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... law, requirement of giving reasons for the decision is of the essence and is virtually a part of Due Process . 9. The Hon ble Supreme Court in Mohinder Singh Gill and Ors. Vs. The Chief Election Commissioner, New Delhi and Ors. AIR 1978 SC 851 has held that:- 8. The second equally relevant matter is that when a statutory functionary makes an order based on certain grounds, its validity must be judges by the reasons so mentioned and cannot be supplemented by fresh reasons in the shape of affidavit or otherwise. Otherwise, an order bad in the beginning may, by the time it comes to court on account of a challenge, get validated by additional grounds later brought out. In Gordhandas Bhanji A.I.T. 1952 S.C. 16 it was further observed:- Orders ar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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