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2019 (10) TMI 365

..... order reveals that the second respondent has merely recorded that pursuant to the notice issued in Form No.302, the dealer had remained present with the relevant documents. He, thereafter, has merely computed the tax payable by the petitioner and has ordered that a demand notice be issued accordingly. On a plain reading of the impugned order, it is apparent that the same is totally non-speaking order and does not record the reasons for the conclusions arrived by the assessing authority. It is the case of the petitioner that no opportunity of hearing was given to him, inasmuch as, the petitioner had remained present pursuant to the notice issued to it, however, on that date, no hearing had taken place and certain documents were submitted by .....

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..... , the petition was taken up for final hearing today. 3. By this petition under article 226 of the Constitution of India, the petitioner has challenged the assessment order dated 20.8.2019 passed by the second respondent under subsection (2) of section 34 of the Gujarat Value Added Tax Act, 2003 (hereinafter referred to as the GVAT Act ) whereby the petitioner has been held liable to pay an amount of ₹ 46,779/-. 4. The facts stated briefly are that the petitioner is in the business of sale and resale of goods. The petitioner entered into business transactions with three vendors being M/s Rupangi Enterprise (VAT No.24073905061), M/s Swastik Enterprise (VAT No.24070702003) and M/s Detson Industries (VAT No.24074202363) and had purchased .....

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..... sons for the conclusions arrived at by the second respondent - State Tax Officer (1) and hence, the same is bad in law, being in breach of the principles of natural justice as well as on the count of being a non-speaking order, and therefore, deserved to be quashed and set aside. 6. On the other hand, Ms. Maithili Mehta, learned Assistant Government Pleader, submitted that the second respondent has duly considered the submissions advanced by the petitioner while passing the impugned order and, hence, there is no warrant for interference by this court. She, however, was not in a position to dispute the fact that the impugned order does not reflect any application of mind to the submissions made on behalf of the petitioner. 7. In the aforesai .....

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..... ds and by disregarding extraneous considerations. (f) Reasons have virtually become as indispensable a component of a decision-making process as observing principles of natural justice by judicial, quasi-judicial and even by administrative bodies. (g) Reasons facilitate the process of judicial review by superior courts. (h) The ongoing judicial trend in all countries committed to rule of law and constitutional governance is in favour of reasoned decisions based on relevant facts. This is virtually the lifeblood of judicial decision-making justifying the principle that reason is the soul of justice. (i) Judicial or even quasi-judicial opinions these days can be as different as the judges and authorities who deliver them. All these decisions .....

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..... hey apply with equal force and, in fact, with a greater degree of precision to judicial pronouncements. A judgment without reasons causes prejudice to the person against whom it is pronounced, as that litigant is unable to know the ground which weighed with the court in rejecting his claim and also causes impediments in his taking adequate and appropriate grounds before the higher court in the event of challenge to that judgment. … …. 24. Reason is the very life of law. When the reason of a law once ceases, the law itself generally ceases (Wharton's Law Lexicon). Such is the significance of reasoning in any rule of law. Giving reasons furthers the cause of justice as well as avoids uncertainty. As a matter of fact it helps .....

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..... ow the reasons for grant or rejection of his prayer. Reasons are the soul of orders. Non-recording of reasons could lead to dual infirmities; firstly, it may cause prejudice to the affected party and secondly, more particularly, hamper the proper administration of justice. A judgment without reasons causes prejudice to the person against whom it is pronounced, as that litigant is unable to know the ground which weighed with the court in rejecting his claim and also causes impediments in his taking adequate and appropriate grounds before the higher court in the event of challenge to that judgment. It cannot be gainsaid that since the impugned order is a non-reasoned order, the petitioner is unable to know the ground which weighed with the se .....

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