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TMI Blog2023 (9) TMI 1626X X X X Extracts X X X X X X X X Extracts X X X X ..... there any reference of those contentions and objections which have been raised by the petitioner in their reply to the show cause notice. So far as the issue of an order to be a reasoned order, so also an order to be a speaking order is by now a well settled position of law, where reasons are considered to be the essence of order. The authorities concerned are not expected to act in a mechanical manner. In the case of KRANTI ASSOCIATES PVT. LTD. VERSUS MASOOD AHMED KHAN [ 2010 (9) TMI 886 - SUPREME COURT] the Hon ble Supreme Court held It cannot be doubted that transparency is the sine qua non of restraint on abuse of judicial powers. Transparency in decision making not only makes the judges and decision makers less prone to errors but also ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he tax period in the instant case is 2013-14 and 2014-15 under the Act. 3. The primary challenge to the show cause notice is on the ground of the same being an un-reason and non-speaking show cause notice. 4. Learned counsel for the petitioner submits that according to the petitioner on a notice of reassessment under the Act for the period of 2013-14 and 2014-15, the petitioner had entered appearance and had submitted a detailed reply taking various contentions and grounds in respect of the proceedings drawn. The initial reply was filed on 10.12.2019 and the subsequent was filed on 21.01.2021 respectively. Inspite of various contentions and objections that were raised by the petitioner in their reply, the authorities concerned have not de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has been issued. 8. A bare perusal of the reply that the petitioners have submitted would go to show that they had submitted their detailed reply to the show cause notices raising various contentions and objections in respect of the proceedings initiated and the issuance of the show cause notice, but the impugned order is totally silent on these aspects nor is there any reference of those contentions and objections which have been raised by the petitioner in their reply to the show cause notice. 9. So far as the issue of an order to be a reasoned order, so also an order to be a speaking order is by now a well settled position of law, where reasons are considered to be the essence of order. The authorities concerned are not expected to ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icial opinions these days can be as different as the judges and authorities who deliver them. All these decisions serve one common purpose which is to demonstrate by reason that the relevant factors have been objectively considered. This is important for sustaining the litigants' faith in the justice delivery system. j. Insistence on reason is a requirement for both judicial accountability and transparency. k. If a Judge or a quasi-judicial authority is not candid enough about his/her decision making process then it is impossible to know whether the person deciding is faithful to the doctrine of precedent or to principles of incrementalism. l. Reasons in support of decisions must be cogent, clear and succinct. A pretence of reason ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat Arbitrariness in making of an order by an authority can manifest itself in different forms. Every order passed by a public authority must disclose due and proper application of mind by the person making the order. Application of mind is best demonstrated by disclosure of mind by the authority making the order and disclosure is best done by recording the reasons that led the authority to pass the order in question. Absence of reasons either in the order passed by the authority or in the record contemporaneously maintained is clearly suggestive of the order being arbitrary hence legally unsustainable. In the absence of reasons in support of the order it is difficult to assume that the authority had properly applied its mind before passing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ere is no valuable reasons to drop the show cause notice. Hence, passed the orders on the proposed turnovers and taxes in the show cause notice. We do not have any hesitation in reaching the conclusion that the impugned order is an un-reason and non-speaking order. The same being without there being any discussion of any of the contentions and objections raised in replies to the show cause notice issued. The impugned order, therefore, to the aforesaid extent only on the technical ground of the same being and un-reason and non-speaking order deserves to be and is accordingly set aside/quashed. The matter stands remanded back to the 1st respondent for passing of fresh speaking order on due consideration of the contentions and objections that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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