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TMI Blog2025 (1) TMI 882X X X X Extracts X X X X X X X X Extracts X X X X ..... to Section 29(2) of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as "CGST Act") read with 75(4) of the CGST Act. The relevant provisions are extracted hereunder: "Section 29(2) of the GST Act: 29. Cancellation 1 [or suspension] of registration: ............ (2) The proper officer may cancel the registration of a person from such date, including any retrospective date, as he may deem fit, where,-- ........... Provided that the proper officer shall not cancel the registration without giving the person an opportunity of being heard. Section 75(4) of the GST Act: 75. General provisions relating to determination of tax. ........... (4) An opportunity of hearing shall be granted where a request is rec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . On the requirement of disclosing reasons by a quasi-judicial authority in support of its order, this Court has recently delivered a judgment in Kranti Associates (P) Ltd. v. Masood Ahmed Khan. 40. In Kranti Associates this Court after considering various judgments formulated certain principles in SCC para 47 of the judgment which are set out below : "(a) In India the judicial trend has always been to record reasons, even in administrative decisions, if such decisions affect anyone prejudicially. (b) A quasi-judicial authority must record reasons in support of its conclusions. (c) Insistence on recording of reasons is meant to serve the wider principle of justice that justice must not only be done it must also appear to be done as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the doctrine of precedent or to principles of incrementalism. (l) Reasons in support of decisions must be cogent, clear and succinct. A pretence of reasons or 'rubber-stamp reasons' is not to be equated with a valid decision-making process. (m) 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 makes them subject to broader scrutiny. (n) Since the requirement to record reasons emanates from the broad doctrine of fairness in decision-making, the said requirement is now virtually a component of human rights and was considered part of Strasbourg Jurisprudence, wherein the Court re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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