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TMI Blog2024 (10) TMI 206X X X X Extracts X X X X X X X X Extracts X X X X ..... no reason whatsoever has been assigned for rejecting the appeal of the petitioner. It only refers the delay in submission of appeal, which shows that while rejecting the appeal of the petitioner, the appellate authority has not applied its mind. It is settled law that reason is the heartbeat of every conclusion. An order without valid reasons cannot be sustained. To give reasons is the rule of natural justice. One of the most important aspect for necessitating to record reason is that it substitutes subjectivity with objectivity. It is well settled that not only the judicial order, but also the administrative order must be supported by reasons recording in it. Hon'ble Supreme Court, in the cases of Assistant Commissioner, Commercial Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... espondent no. 2 Additional Commissioner Grade -2, Appeal 1st State Excise, Prayagraj (contained in Annexure No. 1 to writ petition) as well as impugned order dated 8.6.2023 passed by respondent no. 3 Assistant Commissioner, State Excise Division -3 Prayagraj (contained in Annexure No. 2 to writ petition) during pendency of present writ petition before this Hon'ble Court. 5. Learned counsel for the petitioner submits that against the order passed by the proper officer, an appeal was preferred on electronic mode but the same has been rejected by the impugned order without assigned any reason. He submits that the petitioner has only communicated the order through a notice that his appeal has been rejected. He further submits that neither a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n. An order without valid reasons cannot be sustained. To give reasons is the rule of natural justice. One of the most important aspect for necessitating to record reason is that it substitutes subjectivity with objectivity. It is well settled that not only the judicial order, but also the administrative order must be supported by reasons recording in it. 10. Highlighting this rule, the Hon'ble Supreme Court, in the cases of Assistant Commissioner, Commercial Tax Department, Works Contract Leasing, Kota Vs. Shukla Brothers, (2010) 4 SCC 785, M/s Travancore Rayon Ltd. v. Union of India, 1969 (3) SCC 868 have observed that the administrative authority and the tribunal are obliged to give reasons, absence whereof would render the order lia ..... X X X X Extracts X X X X X X X X Extracts X X X X
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