https://www.taxtmi.com/caselaws?id=161524 A quasi-judicial authority must give reasons for rejecting a refund or adjustment claim of excess sales tax, and must communicate those reasons to the affected party. Recording reasons is part of fair procedure, promotes transparency, restrains arbitrariness, and permits effective judicial review. An order that merely rejects the claim without supporting reasons is not a speaking order and is vulnerable to challenge under writ jurisdiction. The rejection order was therefore treated as arbitrary, cryptic, and contrary to natural justice, and the matter required fresh consideration through a speaking order. en-us Tue, 15 Jul 2003 00:00:00 +0530 Fri, 31 Jan 2014 14:58:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161524 A quasi-judicial authority must give reasons for rejecting a refund or adjustment claim of excess sales tax, and must communicate those reasons to the affected party. Recording reasons is part of fair procedure, promotes transparency, restrains arbitrariness, and permits effective judicial review. An order that merely rejects the claim without supporting reasons is not a speaking order and is vulnerable to challenge under writ jurisdiction. The rejection order was therefore treated as arbitrary, cryptic, and contrary to natural justice, and the matter required fresh consideration through a speaking order. Case-Laws VAT and Sales Tax Tue, 15 Jul 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161524