Case Laws
Acts
Notifications
Circulars
Classification
Forms
Manuals
Articles
News
D. Forum
Highlights
Notes
🚨 Important Update for Our Users
We are transitioning to our new and improved portal - www.taxtmi.com - for a better experience.
⚠️ This portal will be discontinued on 31-07-2025
If you encounter any issues or problems while using the new portal,
please
let us know via our feedback form
so we can address them promptly.
Home
2024 (10) TMI 206 - HC - GSTRejection of appeal - neither any order has been passed nor any reason has been assigned for rejecting the appeal - violation of principles of natural justice - HELD THAT - It is not in dispute that the petitioner has filed an appeal which has been rejected by the impugned order dated 22.7.2024 wherein no reason has been assigned. On the strength of instruction filed today learned Standing Counsel has tried to support the action of the respondent however on perusal of the instructions it shows that no reason whatsoever has been assigned for rejecting the appeal of the petitioner. It only refers the delay in submission of appeal which shows that while rejecting the appeal of the petitioner the appellate authority has not applied its mind. It is settled law that reason is the heartbeat of every conclusion. An 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. Hon ble Supreme Court in the cases of Assistant Commissioner Commercial Tax Department Works Contract Leasing Kota Vs. Shukla Brothers 2010 (4) TMI 139 - SUPREME COURT M/s Travancore Rayon Ltd. v. Union of India 1969 (10) TMI 23 - SUPREME COURT have observed that the administrative authority and the tribunal are obliged to give reasons absence whereof would render the order liable to judicial chastisement. Once the reason has not been assigned by the competent authority for levying the penalty then on this ground alone the impugned orders cannot be sustained. The impugned orders passed in both the writ petitions cannot be sustained in the eyes of law and same are hereby quashed - Petition allowed.
|