9911796707
TMI Blog2025 (5) TMI 133X X X X Extracts X X X X X X X X Extracts X X X X ..... ue rule in the nature of certiorari or any other appropriate & setting aside the order passed in Form GST APL 04 being Appellate Order bearing Reference No. ZD100724032096T dated 22.07.2024 by the Respondent no. 2 being Annexure P-1 hereof. (ii) To issue rule in the nature of certiorari or any other appropriate writ, order or direction, quashing & setting aside the order passed in Form GST-RFD-06 being Refund Rejection Order bearing order number ZD101223005975T dated 06.12.2023 by the Respondent no. 3 being Annexure P-2 hereof." 2. Petitioner claimed for refund of ITC on export of goods without payment of integrated tax which is stated to be valued at Rs. 44,44,328/- the same has been rejected. In the meanwhile, show-cause notice has b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me was not appreciated by the Appellate Authority on these counts impugned decision dated 05.12.2023 & 22.07.2024 are liable to be set aside. 5. Per contra, learned counsel for the respondents submitted that sufficient material has been shown in the impugned order of refund of rejection order. In this regard, it was bounden duty of the petitioner to furnish those material information which were short coming. That apart, Appellate Authority has affirmed the order of refund of rejection order. Therefore, no interference is called for. 6. Heard learned counsels for the respective parties. 7. Core issue involved in the present lis is whether order of refund rejection order dated 05.12.2023 in which extraneous material has been taken into con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aking 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 lifeblood 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 considered. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s 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 essence and is virtually a part of 'due process'." 8. In the light of the aforementioned principles read with facts in the present case, petitioner has made out a case so as to interfere with the impugned action of the respondents. Accordingly, so called refund rejection order of the Joint Commissioner of State Tax, Kishanganj Charge, Kishanganj, Bihar treated as a further show-cause notice to the petitioner and petitioner is hereby directed to furnish his explanation along with documents, if any, within a period of eight weeks from the date of receipt of this order. Thereafter, J ..... X X X X Extracts X X X X X X X X Extracts X X X X
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