TMI Blog2020 (10) TMI 576X X X X Extracts X X X X X X X X Extracts X X X X ..... ri Chintan Dave could not justify in any manner that the impugned order is a reasoned order or that it was not a non-speaking order - Law is well settled that a non-speaking order suffers from arbitrariness which goes to the root of the matter and as such, alternative remedy may not come in the way of this Court in entertaining this petition. The impugned order dated 3rd June, 2020 passed by re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... led by the respondent No.2, but we are of the opinion that this petition deserves to be allowed on a neat point. 3. It is admitted by the learned counsels for the parties that against the order dated 3rd June, 2020, statutory appeal would be maintainable under Section 73(1) of the Gujarat Value Added Tax Act, 2003. But what is to be noticed is that against the show cause notice dated 14th Octob ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... owed. The impugned order dated 3rd June, 2020 passed by respondent No.2 is hereby quashed. It is, however, open to the respondent No.2 to pass a fresh order strictly in accordance with law after affording due opportunity to the petitioner. We make it clear that the order that may be passed by the respondent No.2 should be a reasoned order dealing with the grounds and the issues raised by the petit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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