TMI Blog2023 (1) TMI 981X X X X Extracts X X X X X X X X Extracts X X X X ..... hat The assignment of reasons is imperative in nature and the speaking order doctrine mandates assigning the reason 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. It is further noticed that the issue with regard to the power to condone the delay beyond the statutory time period prescribed under Section 107 is pending before this Court, without opining on that and concluding this issue to be decided at a future date, the show cause notice and the impugned order of the Appellate Authority requires to be quashed and set aside - the show cause notice dated 29.11.2021 and the impugned orders dated 25.03.2022 and 22.09.2022 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of mandamus or writ in the nature of mandamus or any other appropriate writ or order quashing and setting aside the order bearing Reference No.ZA240322119279Q dtd.25.03.2022 (Annexure C hereinabove) being passed by the respondent No.2 herein; E. Your Lordships may be pleased to issue writ of mandamus or writ in the nature of mandamus or any other appropriate writ or order directing the Respondent NO.2 to revoke GST registration of petitioner bearing No.24AACCK2846B2ZZ; F. Your Lordships may be pleased to grant such other and further relief/(s) that may be deemed fit and proper in the interest of justice in favour of the Petitioner. 3. The petitioner company engaged in the business of civil construction work is registered w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his 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 as under: 10. Thus, upon appreciation of the scheme of Act, where specific forms have been prescribed at each stage right from registration, cancellation and revocation of cancellation of registration, the same are to be strictly adhered too. At the same time, it is equally important that the Proper Officer empowered 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in administrative decisions, if such decisions affect anyone prejudicially. b. A quasi-judicial authority must record reasons in support of its conclusions. c. Insistence on recording of reasons is meant to serve the wider principle of justice that justice must not only be done it must also appear to be done as well. d. Recording of reasons also operates as a valid restraint on any possible arbitrary exercise of judicial and quasi-judicial or even administrative power. e. Reasons reassure that discretion has been exercised by the decision maker on relevant grounds and by disregarding extraneous considerations. f. Reasons have virtually become as indispensable a component of a decision making process as observing pri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 reas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ers cancelling registration with liberty to the respondent No. 2 to issue fresh notice with particulars of reasons incorporated with details and thereafter to provide reasonable opportunity of hearing to the writ applicants, and to pass appropriate speaking orders on merits. It is needless to mention that it shall be open for the writ applicants to respond to such notices by filing objections / reply with necessary documents, if relied upon. We clarify that we have not gone into merits of the case. 9. We also further notice that the issue with regard to the power to condone the delay beyond the statutory time period prescribed under Section 107 is pending before this Court, without opining on that and concluding this issue to be decide ..... X X X X Extracts X X X X X X X X Extracts X X X X
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