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TMI Blog2024 (10) TMI 1036X X X X Extracts X X X X X X X X Extracts X X X X ..... n the response have not been addressed or considered. Simply stating that the adjudicating officer finds that the demand or interest is recoverable does not amount to giving any reasons. Furnishing reasons is now accepted as one of the essential concomitants of the principles of natural justice and fair play. It is only based on reasons that the Appellate Authority can discern the basis for the decision that may be appealed against. An order bereft of reasons renders the right to appeal, which is a valuable right, nugatory. The impugned order contains no reasons but only conclusions. To say that I find that the tax, interest, or penalty is payable is merely an ipse dixit. The impugned order neither discusses the Petitioner s response nor gi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ax (Respondent No. 4). 5. The record shows that the Petitioner, after receiving the show cause notice dated 04 August 2022, filed a fairly detailed response dated 21 February 2023, which is at Exhibit-F in the paper book of this Petition. The Petitioner claims that no personal hearing was given, though the Respondents dispute this position. 6. Be that as it may, we find that the impugned order dated 03 July 2023 contains no reasons for the conclusions drawn therein. Under the caption Discussions and Findings , the impugned order lists the following:- Discussions and Findings: 1. I have carefully gone through the facts available on the records, available on the GSTN Portal. 2. The following issues are required to be decided in the instant ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en the mind of the decision maker and the decision or the conclusion reached. Failure to give reasons amounts to failure of natural justice and even denial of justice. Reasons substitute subjectivity with objectivity. Reasons are indicative of the application of mind. Therefore, an unreasoned order containing only conclusions, mainly when made by a judicial or quasi-judicial authority, is unsustainable. (See Cyril Lasrado (Dead) by Lrs and Others Vs Juliana Maria Lasrado 2004 (7) SCC 431 and Another, where the Hon ble Supreme Court referred to the observations of Lord Denning, M. R. in Bareen Vs. Amalgamated Engg. Union (All ER.1154h) 9. The impugned order contains no reasons but only conclusions. To say that I find that the tax, interest, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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