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2019 (10) TMI 365

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..... d 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 the petitioner. Thereafter, without giving any notice for hearing to the petitioner, the second respondent has passed the impugned order, which therefore is clearly in breach of the principles of natural justice - Not only that, on a plain reading of the impugned order it is manifest that the same is totally bereft of any reasons. In the absence of any reasons for arriving at his conclusions, it is not possible for an .....

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..... 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 various commodities from the said firms. It appears that the firms -vendors, from whom the petitioner had purchased the commodities, did not pay revenue to the Government, and hence, proceedings were initiated against them which culminated into orders of cancellation of the registration of the said firms under the GVAT Act. Such cancellation of registration of the firms was ordered to be void ab initio. Pursuan .....

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..... red 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 aforesaid backdrop, a perusal of the impugned 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 .....

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..... 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 serve one common purpose which is to demonstrate by reason that the relevant factors have been objectively considered. This is important for sustaining the litigants faith in the justice delivery system. (j) Insistence on reason is a requirement for both judicial accountability and transparency. (k) If a judge or a quasi-judicial authority is not candid enough about his/her decision-making process then it is im .....

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..... e 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 in the observance of law of precedent. Absence of reasons on the contrary essentially introduces an element of uncertainty, dissatisfaction and give entirely different dimensions to the questions of law raised before the higher/appellate courts. In our view, the court should provide its own grounds and reasons for rejecting claim/prayer of a party whether at the very threshold i.e. at admission stage or after .....

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..... 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 second respondent while rejecting his submissions. 11. The upshot of the above discussion is that the impugned order being violative of the principles of natural justice as well as being a non-speaking order, cannot be sustained. 12. For the foregoing reasons, the petition succeeds and is, accordingly, allowed. The impugned order dated 20.8.2019 issued by the respondent No.2 under sub-section (2) of section 34 of .....

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