TMI Blog2022 (12) TMI 851X X X X Extracts X X X X X X X X Extracts X X X X ..... tensively for the authority to follow. We are also persuaded by the learned AGP that the kind of error which has been noticed in the present case is coming up for the first time and therefore, no cost should be imposed. The fact remains that the portal has not been amended till date and this matter has consumed substantial judicial time as the issue has dragged almost for six months and again with fresh notice, it is going to take a lot much time of all concerned only because of the technical glitches need to be amended at the end of the authority concerned. Application disposed off. - R/SPECIAL CIVIL APPLICATION NO. 13597 of 2022 - - - Dated:- 25-11-2022 - HONOURABLE MS. JUSTICE SONIA GOKANI AND HONOURABLE MRS. JUSTICE MAUNA M. BHATT Appearance: MRS YOGINI V PARIKH(2163) for the Petitioner(s) No. 1 MS NOOPUR V PARIKH(11248) for the Petitioner(s) No. 1 for the Respondent(s) No. 2 MS POOJA ASHAR, ASST.GOVERNMENT PLEADER for the Respondent(s) No. 1 ORAL ORDER (PER : HONOURABLE MS. JUSTICE SONIA GOKANI) 1. The petitioner is a sole proprietor having the GST registered office at the address given in the cause title. He is challenging the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation of registration was passed on 13.08.2018 by the very officer. The request on the part of the petitioner for restoration of cancellation of the registration was rejected on 26.11.2021. 3. According to the petitioner, it is a small-scale contractor in construction business. He is hailing from the rural background and unfamiliar with the technology including the use of computers. The petitioner had taken the service of hiring and dealing with the accountants. It is his case that the local accountant had not filed the GST returns and his father due to his poor health condition could not look-after the business since from the inception of the proprietary firm, he had taken various responsibility. It is only after newly appointed accountant passed away on 06.05.2021 that he realized that the GST returns had not been filed. Again, on the grounds that the GST provisions are comparatively new to the Indian business persons, the show cause notice dated 15.05.2018 which had been updated by a GST on portal, the petitioner was completely unaware. 4. Essential ground taken is of the cryptic notice and also the cryptic order leading to the cancellation of the registration. 5. Affid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... owered under the said Act adheres to the principles of natural justice. 11. At the outset, 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. 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 SCC 407, Sant Lal Gupta v. Modern Cooperative Group Housing Society Ltd. [2010] 13 SCC 336; Kranti Associates (P) Ltd. vs. Masood Ahmed Khan [2010] 9 SCC 496; Abdul Ghaffar vs. State of Bihar [2008] 3 SCC 258, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is faithful to the doctrine of precedent or to principles of incrementalism. l. Reasons in support of decisions must be cogent, clear and succinct. A pretence of reasons or rubber-stamp reasons is not to be equated with a valid decision making process. m. It cannot be doubted that transparency is the sine qua non of restraint on abuse of judicial powers. Transparency in decision making not only makes the judges and decision makers less prone to errors but also makes them subject to broader scrutiny. n. Since the requirement to record reasons emanates from the broad doctrine of fairness in decision making the said requirement is now virtually a component to human rights and was considered part of Strasbourg Jurisprudence. See (1994) 19 EHRR 553 at 562 para 29 and Anya v. University of Oxford, 2001 EWCA Civ 405, wherein the Court referred to Article 6 of European Convention of Human Rights which requires, adequate and intelligent reasons must be given for judicial decisions. o. In all common law jurisdictions judgment play a vital role in setting up precedents for the future. Therefore, for development of law, requirement of giving reasons for the decision i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the aforesaid, the GST Registration Number of the applicant stands restored forthwith. 11. We choose not to initiate any action against the concerned officer since he has already uploaded the notice and the same along with accompanied documents have not been reflected on portal. However, after filing of the petition and having come to know of the limitation of the portal, the department could have immediately rectified its action and withdrawn the notice what it has chosen to do in the month of November. We deem it appropriate not to, therefore, saddle the officer concerned with the cost, however, this repetitive action surely will require imposition of cost which the department must bear. The cost is quantified to the sum of Rs.25,000/- (Rupees Twenty-Five Thousand) which shall be borne by the department to be paid to the Gujarat High Court Advocates Association Welfare Fund, at the earliest, within a period of eight weeks from the date of receipt of a copy of this order. A/c. No.404001000655 Account Holder s Name: Gujarat High Court Advocates Association Welfare Fund Contact: 98241 25353 IFSC Code:ICIC0004040 Email Address:ghaa1960@gmail.com ..... X X X X Extracts X X X X X X X X Extracts X X X X
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