TMI Blog2023 (2) TMI 650X X X X Extracts X X X X X X X X Extracts X X X X ..... open for the petitioner to respond to such notice without seeking adjournment. Petition disposed off. - R/SPECIAL CIVIL APPLICATION NO. 876 of 2023 - - - Dated:- 9-2-2023 - HONOURABLE MS. JUSTICE SONIA GOKANI AND HONOURABLE MR. JUSTICE SANDEEP N. BHATT Appearance: For the Petitioner(s) No. 1 Mr Hardik P. Modh (5344) For the Respondent(s) No. 2 Notice Not Recd Back For the Respondent(s) No. 1 Notice Served For Respondent No.1 : Ms Pooja Ashar, AGP ORAL ORDER (PER : HONOURABLE MS. JUSTICE SONIA GOKANI) 1. This Court, on 19.01.2023, under Article 226 of the Constitution of India, while issuing the notice for final disposal, passed the following : 1. The petitioner is before this Court seeking to challenge the action of the respondent no.2 in cancelling the GST registration raising the ground of gross violation of principles of natural justice in quasi-judicial proceedings with the following prayers: 14(a) That this Hon ble Court may be pleased to issue a writ of certiorari and any other appropriate Writ, Order or direction, in the nature of Writ, thereby calling for the records maintained by the Respondent No.2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 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 Co operative Group Housing Society Ltd. [2010] 13 SCC 336; Kranti Associates (P.) Ltd. v. Masood Ahmed Khan [2010] 9 SCC 496; Abdul Ghaffar v. State of Bihar [2008] 3 SCC 258, has expanded the horizon of natural justice and reasons have been treated part of the natural justice. It has gone to the extent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ons 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 (See David Shapiro in Defence of Judicial Candor (1987) 100 Harvard Law Review 731-737);. 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 of 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 decision. o. In all common law jurisdictions judgments play a vital role in setting up precedents for the future. Therefore, for development of law, requirement of giving reasons for the decision is of the ess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ices Tax Rules, 2017. The notice dated 18th September, 2018 referred to above reads as under : Form GST REG-17 [See Rule 22(1)] Reference Number : ZA240918027128D Date : 18-9-2018 To Registration no. (GSTIN/Unique ID) : 24AEXPA3306 SANJEEV PREM AGGARWAL SURVEY NO.230, OPP. MARIYA BANK, B/H RANIPUR VILLAGE,NAROL, Ahmedabad, Gujarat 382405. Show Cause Notice for Cancellation of Registration Whereas on the basis of information which has come to my notice, it appears that your registration is liable to be cancelled for the following reasons : 1. Any Tax payer other than composite taxpayer has not filed returns for a continuous period of six months. You are hereby directed to furnish a reply to the notice within seven working days from the date of service of this notice. You are hereby directed to appear before the undersigned on 27-9-2018 at 12:42. If you fail to furnish a reply within the stipulated date or fail to appear for personal hearing on the appointed date and time, the case will be decided ex parte on the basis of available records and on merits. Place : Gujarat Signature ..... X X X X Extracts X X X X X X X X Extracts X X X X
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