The court quashed the impugned orders rejecting the appeal as ...

Rejecting appeal without reasons violates natural justice, undermines objectivity.

Case Laws     GST

October 4, 2024

The court quashed the impugned orders rejecting the appeal as the appellate authority failed to assign any reasons, violating principles of natural justice. It is settled law that reasons are the heartbeat of every conclusion, and an order without valid reasons cannot be sustained. Giving reasons substitutes subjectivity with objectivity. The Supreme Court has held that administrative authorities and tribunals are obliged to give reasons, absence of which renders the order liable to judicial scrutiny. As no reason was assigned for rejecting the appeal, the orders could not be sustained in the eyes of law.

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