https://www.taxtmi.com/caselaws?id=162197 A discretionary order under Section 62(7) of the Madhya Pradesh Commercial Tax Act, 1994 must reflect application of mind and record cogent reasons. An unreasoned rejection of a dealer's application prevents judicial scrutiny and is liable to interference in writ jurisdiction. Because the State's order gave no reasons, it could not be sustained. The matter was remitted to the State authorities for a fresh decision on merits after granting an opportunity of hearing and recording reasons. en-us Fri, 06 Aug 2004 00:00:00 +0530 Thu, 20 Feb 2014 17:07:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162197 A discretionary order under Section 62(7) of the Madhya Pradesh Commercial Tax Act, 1994 must reflect application of mind and record cogent reasons. An unreasoned rejection of a dealer's application prevents judicial scrutiny and is liable to interference in writ jurisdiction. Because the State's order gave no reasons, it could not be sustained. The matter was remitted to the State authorities for a fresh decision on merits after granting an opportunity of hearing and recording reasons. Case-Laws VAT and Sales Tax Fri, 06 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162197