TMI Blog2022 (12) TMI 195X X X X Extracts X X X X X X X X Extracts X X X X ..... e competent authority. In the decision of AGGARWAL DYEING AND PRINTING WORKS VERSUS STATE OF GUJARAT 2 OTHER (S) [ 2022 (4) TMI 864 - GUJARAT HIGH COURT] , this Court after considering the scheme of Act as well as the procedure contemplated under the provisions of the Act for cancellation of registration has held that we notice that it is settled legal position of law that reasons are heart and soul of the order and non communication of same itself amounts to denial of reasonable opportunity of hearing, resulting in miscarriage of justice. Applying the same principles particularly on the ground that the show cause notice as well as the order rejecting application seeking revocation of cancellation is without assigning any reasons ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... istration and an appeal order dated 12.10.2022 by the Goods and Service Tax (GST) authority whereby the GST number of the petitioner is cancelled with retrospective effect. 4. The facts stated briefly are that the petitioner is into the business of buying and selling of scrap materials since last 10 years and operates under the name and brand of M.M. Scrap Trading. The petitioner had obtained a valid GST number in the name of M.M.Scrap Trading on 11.2.2020. It is case of the petitioner that since issuance of certificate, it has been duly filing its returns and has been duly reporting the business returns to the concerned authorities in accordance with law. It is the case of the petitioner that despite following the mandate under the law, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ness of his business. The GST credit received by the petitioner was also shown in the appeal filed, despite that without assigning any reasons, merely on the opinion of Assistant Commissioner, Ghatak 88, Rajkot, the competent authority decided not to restore the registration and rejected the appeal filed by the petitioner. Relying upon the decision of Coordinate Bench in case of Aggarwal Dyeing and Printing Works vs. State of Gujarat [2022] 137 Taxmann.com 332 (Gujarat), he submitted that considering the violation of principles of natural justice, similar issue has been decided by this court in favour of the petitioner. 6. On the other hand, Mr. Trupesh C. Kathiriya, learned AGP submitted that the reply filed by the petitioner has be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nial of reasonable opportunity of hearing, resulting in miscarriage of justice. This Court is bound by the said judgments hereinafter referred to. The necessity of giving reason by a body or authority in support of its decision came for consideration before the Supreme Court in several cases. Initially, the Supreme Court recognized a sort of demarcation between administrative orders and quasi-judicial orders but with the passage of time the distinction between the two got blurred and thinned out and virtually reached a vanishing point in the judgment of the supreme Court in A.K. Kraipak v. Union of India [1970] 1 SCR 457. The Hon ble Supreme Court vide judgments in the cases of Ravi Yashwant Bhoir v. District Collector, Raigad [2012] 4 S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 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 life blood 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 con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of law, requirement of giving reasons for the decision is of the essence and is virtually a part of Due Process . Thus, the position of law that emerges from the decisions mentioned above, is that assignment of reasons is imperative in nature and the speaking order doctrine mandates assigning the reasons which is the heart and soul of the decision and said reasons must be the result of independent re-appreciation of evidence adduced and documents produced in the case. 12. At this stage, it would be germane to refer to observations made by the Andhra Pradesh High Court in the case of MRF Mazdoor Sangh v. Commissioner of Labour 2014 (3) ALT 265, wherein the matter of cancellation of registration of trade union, it was held that: ..... X X X X Extracts X X X X X X X X Extracts X X X X
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