Reasoned quasi-judicial orders are essential; a non-speaking disposal under sales tax review risks breach of natural justice.

Section 16(d) of the Tamil Nadu General Sales Tax Act permits interference only where the assessment or order was passed in violation of the Act, the Rules, or principles of natural justice. The text stresses that the Special Committee must examine the assessee's objections and record reasons showing application of mind; a bare statement that enough opportunity was given is insufficient. Recording reasons is treated as an integral part of fair, quasi-judicial decision-making and a safeguard against arbitrariness. On that basis, the non-speaking disposal is described as unsustainable for want of reasons and breach of natural justice, with the matter remitted for fresh consideration on merits.

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Issues: Whether the Special Committee's order under Section 16(d) of the Tamil Nadu General Sales Tax Act, 1959 could be sustained when it rejected the assessee's challenge without recording reasons and whether such non-speaking disposal violated the principles of natural justice.

Analysis: The statutory power under Section 16(d) is exercisable only where the assessment or order is shown to have been passed in violation of the Act or Rules or without following the principles of natural justice. The Committee was therefore required to examine the objections raised by the assessee and give reasons reflecting application of mind. A bare finding that sufficient opportunity had been given, without explaining why the objections failed, was held to be inadequate. The requirement to record reasons was treated as part of fair decision-making and as a safeguard against arbitrariness in quasi-judicial orders.

Conclusion: The impugned order was unsustainable for want of reasons and violation of natural justice. It was set aside and the matter was remanded for fresh consideration on merits in accordance with law.

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