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TMI Blog2024 (10) TMI 280X X X X Extracts X X X X X X X X Extracts X X X X ..... eartbeat 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 Sup ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thority, who shall proceed de novo and pass an appropriate, reasoned and speaking order, after giving due opportunity of hearing to the petitioner, within a period of three months from today - petition allowed by way of remand. - Hon'ble Piyush Agrawal, J. For the Petitioner : Divya Prakash Tripathi, Ravi Pratap Singh For the Respondent : C.S.C. ORDER HON'BLE PIYUSH AGRAWAL, J. 1. Heard ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... file reply within the stipulated time, the Proper Officer proceeded ex-parte and passed an order on 02.05.2023, which neither contains any ground for cancellation of registration nor the amount of tax, penalty or other dues payable by the petitioner after cancellation; against which a statutory appeal was preferred, but the same has been rejected by the impugned order dated 10.09.2024, without ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned order dated 10.09.2024 wherein no reason has been assigned. 7. 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 judici ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rcumstances of the case as well as law laid down referred hereinabove, the impugned orders cannot be sustained in the eyes of law and same are hereby quashed. 11. Accordingly, the writ petition is allowed . 12. The matter is remanded to the appellate authority, who shall proceed de novo and pass an appropriate, reasoned and speaking order, after giving due opportunity of hearing to the petitioner, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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