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TMI Blog2024 (10) TMI 1170X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. The Hon'ble Supreme Court, in the cases of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... #39;BLE PIYUSH AGRAWAL, J. For the Petitioner :- Nikhil Pandey, Nishant Mishra For the Respondent :- C.S.C. 1. Heard Mr. Nishant Mishra, learned counsel for the petitioner and Mr. Ravi Shanker Pandey, learned Additional Chief Standing Counsel for the State-respondents. 2. By means of present petition, the petitioner is, inter alia, praying for the following relief:- i) Issue a writ, order or direc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inal acknowledgement has been issued on the GST portal and if it is found that the appeal is not acceptable, the same has been rejected. He further submits that while rejecting the appeal, the reason is reflected and can be downloaded from the official website. Since in the case in hand the appeal has been filed beyond the limitation, therefore, the same has been rejected as time barred. 5. After ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. 8. Highlighting this rule, the Hon'ble Supreme Court, in the cases of Assistant Commissioner, Commercial Tax Department, Works Contract Leasing, Kot ..... X X X X Extracts X X X X X X X X Extracts X X X X
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