Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
The main order rejecting condonation of delay lacks reasons, violating principles of natural justice. It is a well-settled legal position that an affidavit-in-reply cannot supplement the main order under challenge by assigning reasons when the main order itself does not contain any reasons. The Supreme Court has emphasized the need for courts, quasi-judicial, or administrative authorities to provide reasons for their orders to enable higher forums or courts to consider such reasons when the order is challenged. The impugned order dated 12.06.2023, devoid of any reasoning, is liable to be quashed and set aside. Consequently, the matter is remanded back to the respondent to pass a fresh order with detailed reasons in accordance with the law.
The main order rejecting condonation of delay lacks reasons, violating principles of natural justice. It is a well-settled legal position that an affidavit-in-reply cannot supplement the main order under challenge by assigning reasons when the main order itself does not contain any reasons. The Supreme Court has emphasized the need for courts, quasi-judicial, or administrative authorities to provide reasons for their orders to enable higher forums or courts to consider such reasons when the order is challenged. The impugned order dated 12.06.2023, devoid of any reasoning, is liable to be quashed and set aside. Consequently, the matter is remanded back to the respondent to pass a fresh order with detailed reasons in accordance with the law.
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