TMI Blog2016 (11) TMI 1076X X X X Extracts X X X X X X X X Extracts X X X X ..... n the case of Larsen & Toubro Ltd. [2013 (9) TMI 853 - SUPREME COURT] and this aspect of the matter has to be considered. That apart, finding the order identical in nature, not to be a speaking order without disclosing any reason, similar order has been quashed by this Court in W.P. No.1767/2014 and in certain other cases. Order impugned Annexure P/2 and all consequential action thereto stands ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he petitioner, this writ petition has been filed. 2. Shri Sumit Nema, learned counsel invites our attention to the impugned order Annexure P/2 and points out that except for holding that the petitioners are liable to pay the tax in question, no reason is given as to how and on what basis the liability is imposed on the petitioner. He submits that apart from the fact that the order does not sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... made chargeable to tax by the State Government. 3. That being so, we are of the considered view that the order in question Annexure P/2 passed without taking note of this legal principle so also the order being a non speaking order without application of mind, has to be quashed and the matter remanded back to the competent authority for reconsideration. 4. Even though Shri Amit Seth rai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f liability only with effect from the date the agreement is entered into is a question legal in nature based on the law laid down in the case of Larsen Toubro Ltd. (supra) and this aspect of the matter has to be considered. That apart, finding the order identical in nature, not to be a speaking order without disclosing any reason, similar order has been quashed by this Court in W.P. No. 1767/2 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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