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    <title>2008 (9) TMI 965 - GUJARAT HIGH COURT</title>
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    <description>A quasi-judicial settlement order affecting civil consequences must record reasons, especially when departing from relief granted in comparable matters or refusing waiver of penalty and redemption fine. The document states that absence of specific reasons makes such an order vulnerable and that writ jurisdiction under Articles 226 and 227 can be invoked where fairness and reasoned decision-making are lacking. On that basis, the impugned order was set aside to the extent it imposed penalty and fine, and the matter was remanded for fresh consideration with a reasoned decision.</description>
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      <link>https://www.taxtmi.com/caselaws?id=184403</link>
      <description>A quasi-judicial settlement order affecting civil consequences must record reasons, especially when departing from relief granted in comparable matters or refusing waiver of penalty and redemption fine. The document states that absence of specific reasons makes such an order vulnerable and that writ jurisdiction under Articles 226 and 227 can be invoked where fairness and reasoned decision-making are lacking. On that basis, the impugned order was set aside to the extent it imposed penalty and fine, and the matter was remanded for fresh consideration with a reasoned decision.</description>
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